Accounting

How to Meet the Challenges of Relevance and Regulation

Autor: Eugene H. Flegm

Limbă:

Legare: Copertă tare

Editura: Emerald Publishing Limited

Disponibilitate: În depozitul extern

Expediem în 10-18 zile

773.51 lei

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

Informații despre carte

Autor

Eugene H. Flegm

Limbă

engleză

Legare

Carte - Copertă tare

Publicat

2004

Pagini

344

EAN

9780762310784

ISBN

0762310782

Enbook ID

04687771

Editura

Emerald Publishing Limited

Greutate

659

Dimensiuni

156 x 234 x 20

Descriere completă

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

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