Mark-to-market accounting : "true north" in financial reporting
Author(s)
Bibliographic Information
Mark-to-market accounting : "true north" in financial reporting
(Routledge new works in accounting history)
Routledge, 2004
- : pbk
Related Bibliography 1 items
Available at 1 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
Description
This Volume, edited by Peter W. Wolnizer, Professor of Accounting at the University of Sydney, makes available the collected writings of Walter P. Scheutze, a senior accounting practitioner. The articles, speeches and letters collected here probe the most fundamental problems of corporate financial reporting, cogently arguing the case for accounting reform and proposing well-informed solutions to these problems.
Table of Contents
Foreword: The Honourable Justice Kim SantowLetter from Mr Fred TaltonWalter P. Schuetze: Accounting ReformerWalter P. Schuetze: An AutobiographyPart 1: Schuetze on Accounting for Assets and LiabilitiesArticlesI. Walter Schuetze on Keep It SimpleII. What is an Asset?III. What are Assets and Liabilities? Where is True North? (Accounting that my Sister Would Understand)Speeches/AddressesI. New Chief Accountant's Wish ListII. Relevance and Credibility in Financial Accounting and ReportingIII. Why are We all Here Anyway?IV. Accounting for RestructuringsV. Enforcement Issues, and Is the Cost of Purchased Goodwill an Asset?VI. Cookie Jar ReservesLetters/SubmissionsI. Financial InstrumentsII. Accounting for Transfers of Receivables (Tom, Dick and Harry)III. Discount Rate re Cash Outflows for Nuclear Decommissioning and Environmental RemediationIV. Discount Rate for Pension LiabilitiesV. Exposure Draft E25: Impairment of AssetsVI. Exposure Draft E59 on Provisions, Contingent Liabilities and Contingent AssetsVII. Exposure Draft E60 on Intangible Assets and E61 on Business CombinationsVIII. Business Combinations and Intangible AssetsIX. Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal ActivitiesX. 'Business Combinations and Intangible Assets - Accounting for Goodwill'XI. FASB and Accounting GoodwillXII. Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or BothXIII. Accounting for Stock Options Issued to EmployeesXIV. Proposed Interpretation: Guarantor's Accounting and Disclosure Requirements for Gurantees, Including Indirect Gurantees of Indebtedness of OthersXV. Your Proposed Interpretation Consolidation of Certain Special Purpose EntitiesPart 2: Schuetze on the Implications of Accounting Practices for AuditingArticlesI. Disclosure and the Impairment QuestionII. The Liability Crisis in the US and Its Impact on AccountingIII. Reporting by Independent Auditors on Internal ControlsIV. A Mountain or a Molehill?SpeechesI. Comments on Certain Aspects of the Special Report of the AICPA's Public Oversight Board of March 5, 1993II. Enforcement Issues: Good News, Bad News, Brillo Pads, Miracle-Gro and RoundupPart 3: Schuetze on Accounting Standard Setting and RegulationSpeeches/AddressesI. The Setting of International Accounting StandardsII. What is the Future of Mutual Recognition of Financial Statements and is Comparability Really Necessary? Information is KingIII. A Note about Private-Sector Standard SettingIV. Take Me Out to the Ball GameV. Financial Accounting and Reporting in our Worldwide EconomyVI. SEC Accounting UpdateVII. A Review of FASB's Accomplishments Since its Inception in 1973VIII. Current Developments at the SECIX. A Memo to National and International Accounting and Auditing Standard Setters and Securities Regulators (A Christmas Pony)X. Hearing on 'Accounting and Investor Protection Issues Raised by Enron and other Public Companies: Oversight of the Accounting Profession, Audit Quality and Independence, and Formulation of Accounting Principles'XI. Watching a Game of Three-Card Monte on Times SquareLetters/SubmissionsI. IASC due processIndex
by "Nielsen BookData"