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发表于2024-11-24
Margins of Error in Accounting pdf epub mobi txt 电子书 下载 2024
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 financial statements 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.
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Margins of Error in Accounting pdf epub mobi txt 电子书 下载 2024