Książka Creative Accounting Trevor Pijper

Creative Accounting

The effectiveness of financial reporting in the UK

Autor: Trevor Pijper
Język: Angielski
Oprawa: Twarda
Dostępność: Dostępna u dostawcy w małych ilościach
Wysyłamy za 11-15 dni
725.10
'A welcome contribution to the debate on the changing face of accounting in Britain.' - Financial Ti...

Informacje o książce

Język
Angielski
Oprawa
Książka - Twarda
Data wydania
1993
strony
185
EAN
9780333595923
ISBN
0333595920
Enbook ID
04595796
Waga
405
Wymiary
140 x 216 x 16

Pełny opis

'A welcome contribution to the debate on the changing face of accounting in Britain.' - Financial Times 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 Accounting questions 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 Accounting highlights the complexities and limitations of company financial statements. It is essential reading for all users of these statements.

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