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Titlebook: Creative Accounting; The effectiveness of Trevor Pijper Book 1993 Trevor Pijper 1993 accounting.information.Options.performance.stock marke

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楼主: fallacy
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,Financial Reporting — Serving a Useful Purpose?,may not be the earliest known reference to the existence of financial reporting but I can think of few better descriptions of its purpose. Fearing that his property had been squandered, the rich man wanted information about his financial affairs. He therefore asked for a suitable account to be drawn up.
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,Sind Diktatoren Männer des Mutes?,sted users of the last financial statements produced by Polly Peck International PLC. It also questions whether the traditional ratio based approach to financial analysis is capable of dealing with the uncertainties, estimates and predictions which underlie the preparation of the profit and loss account and the balance sheet.
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,„Neurotisch sein“ heißt nicht „krank sein“,rofit or a loss. It requires companies to draw up a profit and loss account using one of four prescribed formats. Format 1, the most commonly used format, specifies that the profit and loss account should consist of the following items (unless special circumstances require them to be adapted): .
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,Sind Diktatoren Männer des Mutes?,ance sheet provides evidence of its successful implementation. The purpose of this chapter is to examine whether the balance sheet is capable of providing valuable information about the reporting entity’s financial position.
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,Achieving Utopia — Options for the Future,ng the preparation of OFRs of the desired quality.’. It hopes that ‘the existence of the ASB Statement would establish a benchmark for disclosure which investors, analysts and financial journalists would treat as a reference point in their evaluation of the standards of reporting by large companies.’
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