The Blackwell Encyclopedia of Management, Accounting by Colin Clubb

By Colin Clubb

  • Contains contributions from over a hundred and twenty world-renowned experts;
  • Covers a variety of subject matters in monetary reporting, administration accounting, auditing and social accounting;
  • Focuses at the contribution of study to the research of current accounting practices and to the advance of recent practices;
  • Informs readers approximately various accounting subject matters and shows how a number of study views can give a contribution to the controversy over the long run form of accounting;
  • Provides references to special resources within the educational literature.

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Extra resources for The Blackwell Encyclopedia of Management, Accounting (Blackwell Encyclopaedia of Management) (Volume 1)

Sample text

It commenced work on the project in 1986, with the first phase focused on improving disclosure of information on financial instruments. Statement of Financial Accounting Standard No. 105, or SFAS No. 105 (FASB, 1990) requires disclosure of financial instruments with off-balance sheet risk and credit risk. SFAS No. 107 (FASB, 1991) followed by requiring firms to disclose market values of all financial instruments, regardless of whether these instruments are on-balance sheet or offbalance sheet items.

They will be unable to differentiate between a strong investment proposition and a weak one. The scarce resources of the economy are thus inefficiently allocated. Economic growth is impaired. Consider the UK government’s longstanding recognition of a systemic lack of investment in the intangible drivers of the future productivity of the nation. Summarized in the R&D Scoreboard, they are proactively trying to understand the barriers to this source of economic prosperity. Consider also the the attempt by the Danish Department of Trade to experiment with intellectual capital statements.

32 accounting income concepts Bibliography Abdel-khalik, A. R. (1981). The economic effect on leases of FASB Statement No. 13, Accounting for leases. Research report. Stamford, CT: FASB. , and Izan, H. Y. (1985). An analysis of lease disclosures by Australian companies. Abacus, 21, 44–62. Deloitte, Haskins and Sells (1985). Accounting by lessees following SSAP 21. London: Deloitte, Haskins and Sells. , and Pastena, V. (1986). Accounting for leases by lessees. Journal of Accounting and Economics, 8, 217–37.

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