A conceptual framework for financial accounting and reporting: vision, tool, or threat?
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
New York [u.a.]
Garland
1997
|
| Schriftenreihe: | New works in accounting history
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008129991&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XXXII, 248 S. |
| ISBN: | 0815330359 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV012012699 | ||
| 003 | DE-604 | ||
| 005 | 20170327 | ||
| 007 | t| | ||
| 008 | 980619s1997 xx |||| 00||| eng d | ||
| 020 | |a 0815330359 |9 0-8153-3035-9 | ||
| 035 | |a (OCoLC)37443448 | ||
| 035 | |a (DE-599)BVBBV012012699 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-703 | ||
| 050 | 0 | |a HF5626 | |
| 082 | 0 | |a 657 |2 21 | |
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a Macve, Richard |d 1940- |e Verfasser |0 (DE-588)170480887 |4 aut | |
| 245 | 1 | 0 | |a A conceptual framework for financial accounting and reporting |b vision, tool, or threat? |c Richard Macve |
| 264 | 1 | |a New York [u.a.] |b Garland |c 1997 | |
| 300 | |a XXXII, 248 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a New works in accounting history | |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Accounting |x Standards |z Great Britain | |
| 650 | 4 | |a Accounting |z United States |x Standards | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Börsenberichterstattung |0 (DE-588)4425143-9 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Großbritannien | |
| 651 | 4 | |a USA | |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 1 | |a Börsenberichterstattung |0 (DE-588)4425143-9 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008129991&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-008129991 | |
Datensatz im Suchindex
| _version_ | 1819342376839151616 |
|---|---|
| adam_text | J
Contents
Page
Introduction xi
Acknowledgments xxxi
(I) QUAERE VERUM VEL RECTE NUMERARE 3
(II) A CONCEPTUAL FRAMEWORK FOR
FINANCIAL ACCOUNTING AND
REPORTING: THE POSSIBILITIES FOR AN
AGREED STRUCTURE 27
Contents 29
Preface 31
Acknowledgments 33
1. Summary 35
2. Introduction 41
3. What is a Conceptual Framework
and Why is it Needed? 45
4. Profit , Balance Sheet , Capital Maintenance etc. 49
5. Useful Accounting Information 55
viii A Conceptual Framework
Page
6. Variety of Needs and Conflicts of Interest 65
7. The Conceptual Framework Project of FASB 73
8. The Other Reports 81
9. Implications for Financial Accounting and Reporting 87
10. Suggestions for Further Work 95
Appendix I: The Conceptual Framework Project of FASB 103
Appendix II: Conceptual Framework Publications of FASB 129
Appendix HI: The Corporate Report 133
Appendix IV: The Sandilands Report 137
Appendix V: The Stamp Report 143
Figures 1 5 157
(m) THE FASB S CONCEPTUAL FRAMEWORK
VISION, TOOL OR THREAT? 167
Introduction 169
Vision 170
Tool 187
Threat 194
Conclusion 19g
Appendix I (not reproduced here) 200
Contents ix
Page
Appendix II 200
References 204
Notes 215
(IV) THE CONCEPTUAL FRAMEWORK AND
OIL AND GAS ACCOUNTING 219
(V) SOLOMONS1 GUIDELINES: WHERE DO
THEY LEAD? 233
(VI) QUESTIONING THE WISDOM OF
SOLOMONS 241
|
| any_adam_object | 1 |
| author | Macve, Richard 1940- |
| author_GND | (DE-588)170480887 |
| author_facet | Macve, Richard 1940- |
| author_role | aut |
| author_sort | Macve, Richard 1940- |
| author_variant | r m rm |
| building | Verbundindex |
| bvnumber | BV012012699 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5626 |
| callnumber-raw | HF5626 |
| callnumber-search | HF5626 |
| callnumber-sort | HF 45626 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)37443448 (DE-599)BVBBV012012699 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01726nam a2200445 c 4500</leader><controlfield tag="001">BV012012699</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20170327 </controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">980619s1997 xx |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0815330359</subfield><subfield code="9">0-8153-3035-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)37443448</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV012012699</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5626</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">21</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Macve, Richard</subfield><subfield code="d">1940-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)170480887</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">A conceptual framework for financial accounting and reporting</subfield><subfield code="b">vision, tool, or threat?</subfield><subfield code="c">Richard Macve</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York [u.a.]</subfield><subfield code="b">Garland</subfield><subfield code="c">1997</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXXII, 248 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">New works in accounting history</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Standards</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="x">Standards</subfield><subfield code="z">Great Britain</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="z">United States</subfield><subfield code="x">Standards</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Börsenberichterstattung</subfield><subfield code="0">(DE-588)4425143-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Großbritannien</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Börsenberichterstattung</subfield><subfield code="0">(DE-588)4425143-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008129991&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-008129991</subfield></datafield></record></collection> |
| geographic | Großbritannien USA |
| geographic_facet | Großbritannien USA |
| id | DE-604.BV012012699 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T10:22:47Z |
| institution | BVB |
| isbn | 0815330359 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008129991 |
| oclc_num | 37443448 |
| open_access_boolean | |
| owner | DE-703 |
| owner_facet | DE-703 |
| physical | XXXII, 248 S. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Garland |
| record_format | marc |
| series2 | New works in accounting history |
| spellingShingle | Macve, Richard 1940- A conceptual framework for financial accounting and reporting vision, tool, or threat? Accounting Standards Accounting Standards Great Britain Accounting United States Standards Rechnungswesen (DE-588)4048732-5 gnd Börsenberichterstattung (DE-588)4425143-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4425143-9 |
| title | A conceptual framework for financial accounting and reporting vision, tool, or threat? |
| title_auth | A conceptual framework for financial accounting and reporting vision, tool, or threat? |
| title_exact_search | A conceptual framework for financial accounting and reporting vision, tool, or threat? |
| title_full | A conceptual framework for financial accounting and reporting vision, tool, or threat? Richard Macve |
| title_fullStr | A conceptual framework for financial accounting and reporting vision, tool, or threat? Richard Macve |
| title_full_unstemmed | A conceptual framework for financial accounting and reporting vision, tool, or threat? Richard Macve |
| title_short | A conceptual framework for financial accounting and reporting |
| title_sort | a conceptual framework for financial accounting and reporting vision tool or threat |
| title_sub | vision, tool, or threat? |
| topic | Accounting Standards Accounting Standards Great Britain Accounting United States Standards Rechnungswesen (DE-588)4048732-5 gnd Börsenberichterstattung (DE-588)4425143-9 gnd |
| topic_facet | Accounting Standards Accounting Standards Great Britain Accounting United States Standards Rechnungswesen Börsenberichterstattung Großbritannien USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008129991&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT macverichard aconceptualframeworkforfinancialaccountingandreportingvisiontoolorthreat |