A Conceptual Framework for Financial Accounting and Reporting
Vision, Tool, or Threat?
1st Edition
Published on 1. September 1997
Book
Hardback
280 pages
978-0-8153-3035-6 (ISBN)
Description
First published in 1997. This volume is a collection of studies that look at the 'conceptual framework' undertaken initially for the UK's Accounting Standards Committee ('ASC'), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB's footsteps.
More details
Series
Language
English
Place of publication
New York
United States
Publishing group
Taylor & Francis Inc
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 235 mm
Width: 157 mm
Thickness: 21 mm
Weight
612 gr
ISBN-13
978-0-8153-3035-6 (9780815330356)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Book
01/2016
1st Edition
Routledge
€73.70
Shipment within 10-20 days
E-Book
12/2015
Routledge
€67.49
Available for download
E-Book
12/2015
Routledge
€67.49
Available for download
Person
RICHARD MACVE, MA, MSC, FCA Professor of Accounting London School of Economics and Political Science.
Content
Part 1 Quaere Verum Vel Recte Numerare, Richard Macve; Part 2 A Conceptual Framework for Financial Accounting and Reporting, Richard Macve; Chapter 1 Summary; Chapter 2 Introduction; Chapter 3 What is a 'Conceptual Framework' and Why is it Needed?; Chapter 4 'Profit', 'Balance Sheet', 'Capital Maintenance' etc; Chapter 5 Useful Accounting Information; Chapter 6 Variety of Needs and Conflicts of Interest; Chapter 7 The Conceptual Framework Project of FASB; Chapter 8 The Other Reports; Chapter 9 Implications For Financial Accounting and Reporting; Chapter 10 Suggestions for Further Work; Part 3 The FASB's Conceptual Framework-Vision, Tool or Threat?, Richard Macve; Part 4 The Conceptual Framework and Oil and Gas Accounting; Part 5 Solomons' Guidelines: Where Do They Lead?; Part 6 Questioning the Wisdom of Solomons;