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Margins of error in accounting

Myddelton, David Roderic.

Margins of error in accounting

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Margins of error in accountingD.R. Myddelton.
作者:	Myddelton, David Roderic.
出版者:	Basingstoke [England] ;Palgrave Macimllan,2009.
面頁冊數:	xiv, 171 p. ;22 cm.
標題:	Accounting.
電子資源:	access to fulltext (Palgrave)
ISBN:	9780230595019

Margins of error in accounting
Myddelton, David Roderic.

Margins of error in accounting[electronic resource] /D.R. Myddelton. - Basingstoke [England] ;Palgrave Macimllan,2009. - xiv, 171 p. ;22 cm.

Includes bibliographical references (p. 155-158) and indexes.

Accounting rules -- Inputs and outputs -- Is too much expected of accounts? -- Quantifying margins of error -- Causes and types of error --Simple mistakes -- PART II: THE INTERIM-NESS OF ACCOUNTS -- Introduction -- Fixed assets - tangible -- Depreciation -- General -- Different methods -- Different assumptions about life and residual value -- Capitalising interest -- Current assets -- Stocks and work in progress -- Long-term contracts -- Stocks -- Trade debtors -- Liabilities -- Current -- Longer-term -- Sales revenue -- Revenue investments -- Research and development -- Staff training -- Advertising -- Taxation -- Current -- Deferred tax -- Conclusions -- PART III: BASIS OF MEASUREMENT -- The purpose of accounts -- Realised and unrealised profits -- Technical aspects of Current Value accounting -- Operating gains and holding gains -- Replacement cost versus realisable value -- Implications of Current Value accounting -- Margins of error in b1 scurrent value b2 s -- Possibleimpact on reported profits -- Revaluation of tangible fixed assets -- Goodwill -- Cash and liquid resources -- Executive stock options -- Provision for pensions -- Discounting long-term liabilities -- Derivatives-- Conclusions -- PART IV: THE UNIT OF ACCOUNT -- Money and inflation -- Money -- Modern UKinflation -- The unit of account -- Impact on accounts -- Which index to use? -- Constant Purchasing Power accounting --Overview -- Losses (and gains) in respect of monetary assets (and liabilities) -- Fixed assets and depreciation -- Comparisons over time -- Lucas Industries plc. CPP accounts 1969-1994 -- Foreign currencies -- Conclusions -- PART V: ACCOUNTING PROFIT VERSUS ECONOMIC INCOME -- Economic income -- Capitalising future income -- Ex ante and ex post income -- Historical cost accounting profit versus economic income -- Interest on equity capital -- Calculating the cost -- Charging notional interest-- PART VI: CREATIVE ACCOUNTNG -- What is b1 screative accounting b2 s? -- Incentives and pressures on managers -- Profit and loss account -- Overstating profits -- Understating profits -- Balance sheet -- Overstating net assets -- Understating net assets -- Presentation and trends-- Politics -- Fraud -- Non-profit and small entities -- Conclusions -- PART VII: SPURIOUS ACCURACY -- Accounting -- The appearance of precision -- Preparers b2 s exaggeration -- Calendar problems -- Finance -- Stock market level -- Earnings per share -- Cost of capital -- Valuing equity shares -- Measuring gearing -- Economics -- Prices -- National income -- Miscellaneous -- PART VIII: NEAR ENOUGH -- Accounting -- Sports-- Football -- Cricket -- Other sports -- Weather -- Political elections --Miscellaneous -- Weights and measures -- Transport -- Medicine --Cooking -- Back to accounting -- PART IX: CONCLUSIONS -- Introduction -- Interim-ness -- Basis of measurement -- The unit of account -- Accounting profit versus economic income -- Creative accounting -- Spurious accuracy -- Near enough -- Misreporting profit -- Preventing avoidable error.

This original and readable book by an acknowledged expert discusses four main reasons why published company accounts cannot be completely 'accurate': the 'interim-ness' of annual accounts; the growing use of hypothetical current value estimates; the impact of cumulative inflation on financialstatements using money as the unit of account; and creative accounting by managers. The book attempts to quantify the extent of these errors wherever possible - some of them are very large indeed. There is also a chapter on spurious accuracy, why it persists and why it matters.

Electronic reproduction.
Basingstoke, England :
Palgrave Macmillan,
2009.

Mode of access:World Wide Web.

ISBN: 9780230595019

Standard No.: 10.1057/9780230595019doiSubjects--Topical Terms:

200440
Accounting.
Index Terms--Genre/Form:

214472
Electronic books.

LC Class. No.: HF5636 / .M93 2009eb

Dewey Class. No.: 657

Margins of error in accounting
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245 1 0 $a Margins of error in accounting $h [electronic resource] / $c D.R. Myddelton.
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300 $a xiv, 171 p. ; $c 22 cm.
504 $a Includes bibliographical references (p. 155-158) and indexes.
505 0 $a Accounting rules -- Inputs and outputs -- Is too much expected of accounts? -- Quantifying margins of error -- Causes and types of error --Simple mistakes -- PART II: THE INTERIM-NESS OF ACCOUNTS -- Introduction -- Fixed assets - tangible -- Depreciation -- General -- Different methods -- Different assumptions about life and residual value -- Capitalising interest -- Current assets -- Stocks and work in progress -- Long-term contracts -- Stocks -- Trade debtors -- Liabilities -- Current -- Longer-term -- Sales revenue -- Revenue investments -- Research and development -- Staff training -- Advertising -- Taxation -- Current -- Deferred tax -- Conclusions -- PART III: BASIS OF MEASUREMENT -- The purpose of accounts -- Realised and unrealised profits -- Technical aspects of Current Value accounting -- Operating gains and holding gains -- Replacement cost versus realisable value -- Implications of Current Value accounting -- Margins of error in b1 scurrent value b2 s -- Possibleimpact on reported profits -- Revaluation of tangible fixed assets -- Goodwill -- Cash and liquid resources -- Executive stock options -- Provision for pensions -- Discounting long-term liabilities -- Derivatives-- Conclusions -- PART IV: THE UNIT OF ACCOUNT -- Money and inflation -- Money -- Modern UKinflation -- The unit of account -- Impact on accounts -- Which index to use? -- Constant Purchasing Power accounting --Overview -- Losses (and gains) in respect of monetary assets (and liabilities) -- Fixed assets and depreciation -- Comparisons over time -- Lucas Industries plc. CPP accounts 1969-1994 -- Foreign currencies -- Conclusions -- PART V: ACCOUNTING PROFIT VERSUS ECONOMIC INCOME -- Economic income -- Capitalising future income -- Ex ante and ex post income -- Historical cost accounting profit versus economic income -- Interest on equity capital -- Calculating the cost -- Charging notional interest-- PART VI: CREATIVE ACCOUNTNG -- What is b1 screative accounting b2 s? -- Incentives and pressures on managers -- Profit and loss account -- Overstating profits -- Understating profits -- Balance sheet -- Overstating net assets -- Understating net assets -- Presentation and trends-- Politics -- Fraud -- Non-profit and small entities -- Conclusions -- PART VII: SPURIOUS ACCURACY -- Accounting -- The appearance of precision -- Preparers b2 s exaggeration -- Calendar problems -- Finance -- Stock market level -- Earnings per share -- Cost of capital -- Valuing equity shares -- Measuring gearing -- Economics -- Prices -- National income -- Miscellaneous -- PART VIII: NEAR ENOUGH -- Accounting -- Sports-- Football -- Cricket -- Other sports -- Weather -- Political elections --Miscellaneous -- Weights and measures -- Transport -- Medicine --Cooking -- Back to accounting -- PART IX: CONCLUSIONS -- Introduction -- Interim-ness -- Basis of measurement -- The unit of account -- Accounting profit versus economic income -- Creative accounting -- Spurious accuracy -- Near enough -- Misreporting profit -- Preventing avoidable error.
520 $a This original and readable book by an acknowledged expert discusses four main reasons why published company accounts cannot be completely 'accurate': the 'interim-ness' of annual accounts; the growing use of hypothetical current value estimates; the impact of cumulative inflation on financialstatements using money as the unit of account; and creative accounting by managers. The book attempts to quantify the extent of these errors wherever possible - some of them are very large indeed. There is also a chapter on spurious accuracy, why it persists and why it matters.
533 $a Electronic reproduction. $b Basingstoke, England : $c Palgrave Macmillan, $d 2009. $n Mode of access:World Wide Web. $n System requirements: Web browser. $n Title from title screen (viewed on Mar. 3, 2009). $n Access may berestricted to users at subscribing institutions.
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650 0 $a Errors. $3 460173
655 7 $a Electronic books. $2 local. $3 214472
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