LEADER 02638oam 2200649I 450 001 9910967090703321 005 20251116192610.0 010 $a0-415-37781-1 010 $a1-134-18357-7 010 $a0-203-97017-9 010 $a1-134-18358-5 024 7 $a10.4324/9780203970171 035 $a(CKB)2550000001117729 035 $a(EBL)1397069 035 $a(OCoLC)862824366 035 $a(SSID)ssj0000999790 035 $a(PQKBManifestationID)12470988 035 $a(PQKBTitleCode)TC0000999790 035 $a(PQKBWorkID)10943778 035 $a(PQKB)10552849 035 $a(MiAaPQ)EBC1397069 035 $a(Au-PeEL)EBL1397069 035 $a(CaPaEBR)ebr10763952 035 $a(CaONFJC)MIL518167 035 $a(OCoLC)858861350 035 $a(OCoLC)861536016 035 $a(FINmELB)ELB131041 035 $a(EXLCZ)992550000001117729 100 $a20180331d2006 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting standards $etrue or false? /$fR.A. Rayman 205 $aFirst edition. 210 1$aAbingdon, Oxon :$cRoutledge,$d2006. 215 $a1 online resource (241 p.) 300 $aDescription based upon print version of record. 311 08$a0-415-37780-3 311 08$a1-299-86916-5 320 $aIncludes bibliographical references and index. 327 $apart I. The noble art of counting beans -- part II. The measurement of income and value -- part III. A theoretical blind alley -- part IV. Back to basics -- part V. The segregation of funds and value -- part VI. Truth in accounting. 330 $a

Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself.

In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate gove 606 $aAccounting$xStandards 606 $aFinancial statements 615 0$aAccounting$xStandards. 615 0$aFinancial statements. 676 $a657/.02/18 700 $aRayman$b R. A.$01875159 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910967090703321 996 $aAccounting standards$94486096 997 $aUNINA