Accounting Standards: True Or False?Taylor & Francis, 2006 - 230 lappuses Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces. |
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Saturs
Introduction | 1 |
PART IV | 9 |
PART I | 11 |
the physical dimension | 13 |
the value dimension | 26 |
PART II | 35 |
Economic income and accounting profit | 37 |
The inflation accounting debate 6 | 45 |
a question of public accountability | 166 |
PART VI | 177 |
Reconstruction of the conceptual framework | 184 |
ix | 189 |
Accounting truth and economic reality | 190 |
1 | 193 |
Economic income the fatal flaw | 197 |
13 | 198 |
Historical cost or current value? | 53 |
PART III | 65 |
Back to basics | 103 |
The threshold of measurement | 112 |
The fatal conceit of managerial capitalism | 120 |
Whats wrong with accounting standards? | 126 |
PART V | 139 |
A segregated system of funds and value accounting | 152 |
The accountants rate of profit ARP and the internal rate | 204 |
The present value fallacy a graphical representation | 211 |
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225 | |
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228 | |