ABSTRACT
This Volume, edited by Peter W. Wolnizer, Professor of Accounting at the University of Sydney, makes available the collected writings of Walter P. Scheutze, a senior accounting practitioner. The articles, speeches and letters collected here probe the most fundamental problems of corporate financial reporting, cogently arguing the case for accounting reform and proposing well-informed solutions to these problems.
TABLE OF CONTENTS
part |142 pages
Accounting for assets and liabilities
chapter |26 pages
What are assets and liabilities?
Where is true north? (Accounting that my sister would understand)
part |56 pages
The implications of accounting practices for auditing
part |89 pages
Accounting standard setting and regulation
chapter |5 pages
What is the future of mutual recognition of financial statements, and is comparability really necessary?
Information is king
chapter |7 pages
Hearing
"Accounting and Investor Protection Issues Raised by Enron and Other Public Companies: Oversight of the Accounting Profession, Audit Quality and Independence, and Formulation of Accounting Principles"
