In his outstanding book, Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.
In his outstanding book, Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.
Foreword. Introduction. Part I: The Noble Art of Counting Beans 1. Stewardship Reporting: The Physical Dimension 2. Business Accounting 3. Performance Reporting: the Value Dimension Part II: The Measurement of Income and Value 4. Economic Income and Accounting Profit 5. The Inflation Accounting 'Debate' 6. Historical Cost or Current Value? Part III: A Theoretical Blind Alley 7. Value Change: A Wrong Turning? 8. Asset Valuation: A Convenient Distraction? 9. Fair Value Accounting: A Dead End? Part IV: Back to Basics 10. What's Wrong with Investment Theory? 11. The 'Threshold of Measurement' 12. The Fatal Conceit of Managerial Capitalism 13. What's Wrong with Accounting Standards? Part V: The Segregation of Funds and Value 14. Financial Performance and the Investment Rate 15. A Segregated System of Funds and Value Accounting 16. Management and the Auditor: A Question of Public Accountability Part VI: Truth in Accounting 17. Elimination of the Expectation Gap 18. Reconstruction of the Conceptual Framework 19. Accounting Truth and Economic Reality. Appendices
Foreword. Introduction. Part I: The Noble Art of Counting Beans 1. Stewardship Reporting: The Physical Dimension 2. Business Accounting 3. Performance Reporting: the Value Dimension Part II: The Measurement of Income and Value 4. Economic Income and Accounting Profit 5. The Inflation Accounting 'Debate' 6. Historical Cost or Current Value? Part III: A Theoretical Blind Alley 7. Value Change: A Wrong Turning? 8. Asset Valuation: A Convenient Distraction? 9. Fair Value Accounting: A Dead End? Part IV: Back to Basics 10. What's Wrong with Investment Theory? 11. The 'Threshold of Measurement' 12. The Fatal Conceit of Managerial Capitalism 13. What's Wrong with Accounting Standards? Part V: The Segregation of Funds and Value 14. Financial Performance and the Investment Rate 15. A Segregated System of Funds and Value Accounting 16. Management and the Auditor: A Question of Public Accountability Part VI: Truth in Accounting 17. Elimination of the Expectation Gap 18. Reconstruction of the Conceptual Framework 19. Accounting Truth and Economic Reality. Appendices
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