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Contemporary Issues in Financial Reporting

Contemporary Issues in Financial Reporting : A User-Oriented Approach. 財務報告の現代的諸問題-ユーザー志向的アプローチ

・ISBN 978-0-415-70206-5 2006 hard GB£ 210.00

¥66,528.- (税込) (※)価格はご注文時の参考価格となります。
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・ISBN 978-0-415-77642-4 2009 paper GB£ 50.99

¥16,153.- (税込) (※)価格はご注文時の参考価格となります。
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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-0-203-08815-9

著者・編者Rosenfield, Paul,
シリーズRoutledge New Works in Accounting History
出版社(Routledge, UK)
ページ数588 pp.
言語ENG
ニュース番号<526-637 524-615>

解説

With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting.

Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered.

Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.