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Chapter 8 The Concept of Prudence in Accounting

Baker, C. Richard; Persson, Martin E. - In: Historical developments in the accountancy profession, …, (pp. 119-132). 2021

This chapter explores the concept of prudence in accounting from several different perspectives. In particular, we discuss the elimination of prudence from the conceptual framework of the International Accounting Standards Board in 2010 and its reinstatement in 2018. We also explore the tension...

Persistent link: https://www.econbiz.de/10015085923

Chapter 7 Principles Versus Rules-based Accounting Standards

Baker, C. Richard; Persson, Martin E. - In: Historical developments in the accountancy profession, …, (pp. 101-118). 2021

It has been said that standards issued by the International Accounting Standards Board (IASB) are more congruent with a principles-based approach to standards setting than those of the Financial Accounting Standards Board (FASB). Revelations concerning accounting manipulations at Enron Corp.,...

Persistent link: https://www.econbiz.de/10015085924

Methodological issues regarding research on accounting ethics

Baker, C. Richard - In: Methodological issues in accounting research : …, (pp. 499-513). 2006

Persistent link: https://www.econbiz.de/10003487098

The contested concept of auditor independence

Baker, C. Richard - In: Independent accounts : the possibilities for auditor …, (pp. 17-26). 2007

Persistent link: https://www.econbiz.de/10003458093

Commentary on Braun's "the ecological rationality of historical costs and conservatism"

Baker, C. Richard - In: Accounting, Economics, and Law : AEL ; a convivium 9 (2019) 1, pp. 1-9

Persistent link: https://www.econbiz.de/10012008234

Chapter 11 Implications of Cash Flow Accounting for Management

Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 103-112). 2019

Persistent link: https://www.econbiz.de/10015090756

Chapter 9 Depreciation and Price Control

Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 85-96). 2019

Persistent link: https://www.econbiz.de/10015090758

Chapter 8 Economics and Accounting

Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 73-83). 2019

Persistent link: https://www.econbiz.de/10015090759

Chapter 4 Asset Values, Depreciation, Profit and Management Information

Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 23-40). 2019

Persistent link: https://www.econbiz.de/10015090763

Chapter 3 Double Entry and Electronics

Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 15-22). 2019

Persistent link: https://www.econbiz.de/10015090764