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Creative Accounting

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Creative Accounting

The effectiveness of financial reporting in the UK

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Creative Accounting by Trevor Pijper
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Description

Since the inception of the Financial Reporting Council in May 1990, the Accounting Standards Board and the Financial Reporting Review Panel have featured prominently in the financial press. Creative Accounting questions whether the new regime is likely to improve financial reporting practices in the United Kingdom. Do financial statements contain useful information? Is the new profit and loss account a reliable measure of financial performance? What significance should be attached to the balance sheet and the gearing ratio? Are UK companies guilty of using financial techniques to improve their reported results? Does the stock market pay any attention to company financial statements? Is there such a thing as creative accounting? What is the role of the auditor? Will the recommendations of the Cadbury Committee help to restore public confidence in financial reporting? In addressing these issues, Creative Accounting highlights the complexities and limitations of company financial statements. It is essential reading for all users of these statements.
Release date NZ
June 18th, 1993
Author
Country of Publication
United Kingdom
Illustrations
XIII, 185 p.
Imprint
Palgrave Macmillan
Pages
185
Dimensions
140x216x12
ISBN-13
9780333595923
Product ID
1664850

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