Quality Financial Reporting

Paul B. W. Miller, Paul R. Bahnson

336 pages, parution le 25/10/2002

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Résumé

A no-holds-barred look at the shortcomings in today's financial reporting standardswith a prescriptive program for change Financial reports today have become hopelessly complex, and impossible for investors and other capital markets professionals to understand. This hurts everyone involved.
Quality Financial Reporting outlines the rules for QFR, a financial reporting revolutionin which essential figures are reported clearly, truthfully, and in a language that everyone can understand.
Quality Financial Reporting is groundbreaking in its theory, comprehensive in its presentation, and destined to become required reading for accountants and investors alike. A long-overdue recipe for change, it provides readers with:

Strategies and techniques for adopting a QFR standard
Relevant empirical research that supports QFR
End-of-chapter evaluation checklists and questions

"Accounting is the language of business. In recent years, too often language has been distorted to the point of becoming unintelligible. This book is a step toward restoring its usefulness." Warren Buffet Sommaire

Section I: Four Axioms and Seven Deadly Sins
Chapter 1: Foundation for a Revolution
Chapter 2: The Seven Deadly Sins of Financial Reporting
Section II GAAP Aren't Good Enough
Chapter 3: Financial Reporting in the U.S. and Elsewhere
Chapter 4: Why GAAP Aren't Good Enough
Chapter 5: PEAP, WYWAP, and POOP
Section III: Building confidence in quality financial reporting
Chapter 6: The QFR Strategy for Overcoming the Old Obstacles
Chapter 7: Financial Analysts Speak Their Minds
Chapter 8: The Weight of the Evidence
Chapter 9: Academic Research-The Empiricists Strike Back
Chapter 10: State Your Objections!
Section IV: How Close Are You to QFR?
Chapter 11: It's Time for an Attitude Check
Chapter 12: It's Time to Check Your Choices
Chapter 13: How Are Things Between You and Your Auditor?
Section V: Getting started
Chapter 14: Filling in the GAAP Gaps
Chapter 15: Reporting Market Values
Chapter 16: How to Do QFR-Part I
Chapter 17: How to Do QFR-Part II
Section VI: Finishing up
Chapter 18: QFR and Standard Setting
Chapter 19: How Not to Do QFR-The Enron Case Study

L'auteur - Paul B. W. Miller

Paul B. W. Miller is a professor of accounting at the University of Colorado at Colorado Springs.

L'auteur - Paul R. Bahnson

Paul R. Bahnson is an associate professor of accounting at Boise State University.

Caractéristiques techniques

	PAPIER
Éditeur(s)	Mc Graw Hill
Auteur(s)	Paul B. W. Miller, Paul R. Bahnson
Parution	25/10/2002
Nb. de pages	336
Format	16 x 23,5
Couverture	Relié
Poids	680g
Intérieur	Noir et Blanc
EAN13	9780071387422
ISBN13	978-0-07-138742-2