Accounting

How to Meet the Challenges of Relevance and Regulation

Autor: Eugene H. Flegm

Jazyk:

Vazba: Pevná

Vydavatel: Emerald Publishing Limited

Dostupnost: Skladem u dodavatele

Odesíláme za 10-18 dnů

3 401 Kč

Is the average accountant being strangled by overregulation? Have traditional accounting and auditin...

Informace o knize

Autor

Eugene H. Flegm

Jazyk

Angličtina

Vazba

Kniha - Pevná

Vydáno

2004

Stránek

344

EAN

9780762310784

ISBN

0762310782

Enbook ID

04687771

Vydavatel

Emerald Publishing Limited

Hmotnost

659

Rozměry

156 x 234 x 20

Kompletní popis

Is the average accountant being strangled by overregulation? Have traditional accounting and auditing practices been misunderstood and unfairly maligned? Can anything be done to reverse these damaging trends? In the 1984 edition of this book, Eugene H. Flegm gave an emphatic yes to all three questions. However, none of his suggestions were followed and today the condition of the accounting profession (defined as to include those in business as well as public accounting) is in dire straits. The regulators - FASB, SEC and the AICPA - have continued to overwhelm practicing accountants with a continuation of detailed rules making. In this updated version of his book, Mr. Flegm explains the causes of the current crisis, how the accounting profession and the FASB failed to deal with the developing problems 20 years ago, and how there is still some hope that the integrity of the profession can be restored. He reiterates his basic belief that only an historical cost based system can be used to establish the badly needed reliability in financial data which after all is why financial statements are relevant at all. He also brings to question whether or not the AICPA and the public auditing firms have not forfeited their self regulation franchise.

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Accounting

How to Meet the Challenges of Relevance and Regulation

Informace o knize

Kompletní popis

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