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(Wiley Finance) Baruch Lev, Feng Gu-The End of Accounting and the Path Forward f.pdf (4.4 MB, 需要: 1 个论坛币)

2018-5-25 23:22:32 上传

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关键词：财务处

感谢楼主的分享
来补充一点信息
作者主要讲述GAAP会计准则下的缺陷，然后提出自己的观点，例如应该从战略角度入手进行分析，而且哪些战略资源应该被列入财务报表范围内
思路具有一定的可操作性（从个人角度），但是不是很适合大规模推广，对审计师们来说，战略资源缺乏一定的共识，而更多这部分工作应该是分析师的工作。

还贴个目录，该书目前在AMAZON评分4.0/5.0
CHAPTER 1
Corporate Reporting Then and Now: A Century of “Progress”
CHAPTER 2
And You Thought Earnings Are the Bottom Line
CHAPTER 3
The Widening Chasm between Financial Information and Stock Prices
CHAPTER 4
Worse Than at First Sight
CHAPTER 5
Investors’ Fault or Accounting’s?
CHAPTER 6
Finally, For the Still Unconvinced
CHAPTER 7
The Meaning of It All
Why Is the Relevance Lost?
CHAPTER 8
The Rise of Intangibles and Fall of Accounting
CHAPTER 9
Accounting: Facts or Fiction?
CHAPTER 10
Sins of Omission and Commission
CHAPTER 11
What Really Matters to Investors (and Managers)
CHAPTER 12
Strategic Resources & Consequences Report:
Case No. I—Media and Entertainment
CHAPTER 13
Strategic Resources & Consequences Report:
Case No. 2—Property and Casualty Insurance
CHAPTER 14
Strategic Resources & Consequences Report:
Case No. 3—Pharmaceutics and Biotech
CHAPTER 15
Strategic Resources & Consequences Report:
Case No. 4—Oil and Gas Companies
PART FOUR
Practical Matters
CHAPTER 16
Implementation
CHAPTER 17
So, What to Do with Accounting? A Reform Agenda
CHAPTER 18
Investors’ Operating Instructions

zzyftpl 发表于 2018-5-25 23:47
感谢楼主的分享
来补充一点信息
作者主要讲述GAAP会计准则下的缺陷，然后提出自己的观点，例如应该从战略 ...

谢谢。给权威点赞！

zzyftpl 发表于 2018-5-25 23:47
感谢楼主的分享
来补充一点信息
作者主要讲述GAAP会计准则下的缺陷，然后提出自己的观点，例如应该从战略 ...

谢谢。给权威点赞！

thanks

谢谢分享

accounting is fun, thanks

谢谢分享

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