书目名称 | Creative Accounting |
副标题 | The effectiveness of |
编辑 | Trevor Pijper |
视频video | http://file.papertrans.cn/240/239476/239476.mp4 |
丛书名称 | Finance and Capital Markets Series |
图书封面 |  |
描述 | Since the inception of the Financial Reporting Council in May 1990, the Accounting Standards Board and the Financial Reporting Review Panel have featured prominently in the financial press.Creative Accountingquestions whether the new regime is likely to improve financial reporting practices in the United Kingdom. Do financial statements contain useful information? Is the new profit and loss account a reliable measure of financial performance? What significance should be attached to the balance sheet and the gearing ratio? Are UK companies guilty of using financial techniques to improve their reported results? Does the stock market pay any attention to company financial statements? Is there such a thing as creative accounting? What is the role of the auditor? Will the recommendations of the Cadbury Committee help to restore public confidence in financial reporting? In addressing these issues,Creative Accountinghighlights the complexities and limitations of company financial statements. It is essential reading for all users of these statements. |
出版日期 | Book 1993 |
关键词 | accounting; information; Options; performance; stock market |
版次 | 1 |
doi | https://doi.org/10.1007/978-1-349-13244-7 |
isbn_softcover | 978-1-349-13246-1 |
isbn_ebook | 978-1-349-13244-7Series ISSN 2946-2010 Series E-ISSN 2946-2029 |
issn_series | 2946-2010 |
copyright | Trevor Pijper 1993 |