This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.
Table of Contents
Introduction. 1. Reporting to Society 2. Roots of Financial Accounting and Reporting 3. Stockholder Needs 4. Other External Influences on Accounting and Reporting Practices 5. The Measurement Process: Accounting for Repetitive Operations 6. The Measurement Process: Other Accounting Problems 7. The Communication Process: Financial Reporting 8. Those Responsible for Financial Reports 9. Equipping for Change.
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