Afterword: Current Debates on Accounting Issues
Published Online: 20 APR 2011
DOI: 10.1002/9781444395907.after
Copyright © 2011 Ronald Duska, Brenda Shay Duska, and Julie Ragatz
Book Title
Accounting Ethics, Second Edition
Additional Information
How to Cite
Duska, R., Duska, B. S. and Ragatz, J. (2011) Afterword: Current Debates on Accounting Issues, in Accounting Ethics, Second Edition, Wiley-Blackwell, Oxford, UK. doi: 10.1002/9781444395907.after
Publication History
- Published Online: 20 APR 2011
- Published Print: 11 MAR 2011
Book Series:
Book Series Editors:
- W. Michael Hoffman,
- Robert E. Frederick
ISBN Information
Print ISBN: 9781405196130
Online ISBN: 9781444395907
- Summary
- Chapter
Summary
This afterword contains sections titled:
Fair Value and Principles vs. Rules
Fair Value Accounting
Arguments For and Against the Fair Value Approach
Summary
Principles vs. Rules
Introduction
Isn't GAAP Already Principles Based?
An Example: The Continental Vending Case
Recent Developments of “Present Fairly”
A Better Question
Argument for a Rules Based Approach
What Would a Principles Based Approach Look Like? The True and Fair Override
Argument for a Principles Based Approach
Conclusion