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The debate on inflation accounting
First published in 1984, this book gives a historical account of the worldwide development of the theory and practice of inflation accounting (particularly as applied to the financial accounts ofExpand
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Bringing transparency to financial reporting: towards an improved accounting framework in the aftermath of the credit crisis
The credit crisis, amongst other things, is a crisis of confidence. What was once considered a problem limited to losses on US subprime mortgages has now spread throughout the global fi nancialExpand
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The End of the Current Cost Revolution
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Dear Sir David Re.: Discussion Paper: Preliminary Views on Revenue Recognition in Contracts with Customers
The Boards propose a single, contract-based revenue recognition model that might have significant effects on present practice in some circumstances. Revenue is a crucial part of an entity’s financialExpand
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