Creative financial accounting : its nature and use
著者
書誌事項
Creative financial accounting : its nature and use
Prentice Hall, 1993
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注記
Bibliography: p. 222-237
Includes indexes
内容説明・目次
内容説明
Designed for third year undergraduate, postgraduate and MBA courses in accounting, finance, banking, management, and business studies, this book undertakes a comprehensive examination of the issue of creative accounting. Accounting profession announcements and standards in the UK and the USA, relating to different issues of accounting, have been reported and critically analyzed and evaluated. Agency theory and positive accounting theory arguments are used to explain the phenomenon of creative accounting; and the relationship between accounting regulations and creative accounting are explained. The question is asked whether creative accounting is restricted to one (conventional) accounting system rather than another (cash flow) system.
目次
- Regulating financial information and creative accounting
- creative accounting under different accounting systems
- the accounting profession's response to creative accounting
- accounting for short-term investments and trade debtors
- accounting for stock
- accounting for tangible fixed assets
- accounting for intangibles
- accounting for long-term liabilities
- accounting for shareholder's contributed capital (equity)
- more examples of creating accounting
- creative accounting
- summary and some empirical evidence on its nature and use.
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