Creative Accounting (Innbundet)

The Effectiveness of Financial Reporting in the UK

Serie: Finance and Capital Markets Series 

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Forfatter:
Innbinding: Innbundet
Utgivelsesår: 1993
Antall sider: 198
Forlag: Palgrave Macmillan
Språk: Engelsk
Serie: Finance and Capital Markets Series
ISBN/EAN: 9780333595923
Omtale: Creative Accounting
'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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