Rethinking the Rules of Financial Accounting: Examining the Rules for Proper Reporting

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McGraw Hill Professional, 2004 - Business & Economics - 233 pages
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Why yesterday's accounting model doesn't work anymore, and how it can be fixed As Congress and the nation debate the state of accounting today, Rethinking the Rules of Financial Accounting examines the governing set of laws and proposes needed upgrades and improvements. Prolific writer Robert Anthony examines and discusses how and why specific rules of accounting contain inconsistencies, resulting in conflicting reports, and ways to correct the defects for reliable financial information. Robert Anthony continues to help generations of students and professionals learn and apply the rules of accounting. Now he turns his sights to practitioners as he discusses: How today's rules and standards were first developed Ways to improve each of the four key financial statements Implementation of changes in the rules for governing the financial reporting model

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Contents

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19
The Financial Position Statement
41
The Income Statement
73
Copyright

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About the author (2004)

Robert N. Anthony is the Ross Graham Walker Professor Emeritus of Management Control at Harvard Business School. One of the most successful accounting textbook authors, he is a consultant to numerous companies and government agencies and an elected member of the Accounting Hall of Fame.

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