Coverart for item
The Resource Improving accounting reliability : solvency, insolvency, and future cash flows, Henning Kirkegaard ; foreword by C. Torben Thomsen

Improving accounting reliability : solvency, insolvency, and future cash flows, Henning Kirkegaard ; foreword by C. Torben Thomsen

Label
Improving accounting reliability : solvency, insolvency, and future cash flows
Title
Improving accounting reliability
Title remainder
solvency, insolvency, and future cash flows
Statement of responsibility
Henning Kirkegaard ; foreword by C. Torben Thomsen
Creator
Subject
Language
  • eng
  • dan
  • eng
Summary
Statements should be dynamic, current, complete, and comprehensible. Most importantly, instead of focusing on profit and owners' equity, financial statements should concentrate on a firm's solvency or insolvency. It then becomes possible, using modern technology, to anticipate liquidity problems before they occur, therefore limiting or even preventing future losses. This is precisely the essence of the new model Kirkegaard proposes and develops with forceful clarity. His book will prove to be essential reading, not only for professional and academic accountants, but also for investors, corporate management, and skilled observers of the business scene
Member of
Cataloging source
DLC
http://library.link/vocab/creatorDate
1938-
http://library.link/vocab/creatorName
Kirkegaard, Henning
Dewey number
657/.48
Illustrations
illustrations
Index
index present
LC call number
HF5686.B3
LC item number
K5713 1997
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
Bankruptcy
Label
Improving accounting reliability : solvency, insolvency, and future cash flows, Henning Kirkegaard ; foreword by C. Torben Thomsen
Instantiates
Publication
Bibliography note
Includes bibliographical references (pages [321]-324) and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • 5.
  • Traditional Accounting Registration
  • 6.
  • Financial Statements -- The Confusing Images of Past Events
  • 7.
  • The Good Manager and the Problem of Responsibility
  • 8.
  • Oops, Another Unpleasant Surprise
  • 9.
  • Like Working for an Undertaker
  • 1.
  • 10.
  • Imprudent Prudence
  • 11.
  • The Objective of Financial Statements
  • 12.
  • Time and Money in Financial Statements
  • 13.
  • New Basic Concepts of Accounting Theory
  • 14.
  • The New Measurement System -- Justification and Basic Form
  • Innovation Depends on Keen Debate
  • 15.
  • The Logic and Elements of Solvency
  • 16.
  • A Real-Time Description of Solvency
  • 2.
  • Accounting and the Loss of Reality
  • 3.
  • Do We Understand Financial Statements?
  • 4.
  • Solvency and Liquidity, Insolvency and Illiquidity
Control code
36590644
Dimensions
24 cm
Extent
xvi, 327 pages
Isbn
9781567201437
Isbn Type
(alk. paper)
Lccn
97008855
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
illustrations
Label
Improving accounting reliability : solvency, insolvency, and future cash flows, Henning Kirkegaard ; foreword by C. Torben Thomsen
Publication
Bibliography note
Includes bibliographical references (pages [321]-324) and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • 5.
  • Traditional Accounting Registration
  • 6.
  • Financial Statements -- The Confusing Images of Past Events
  • 7.
  • The Good Manager and the Problem of Responsibility
  • 8.
  • Oops, Another Unpleasant Surprise
  • 9.
  • Like Working for an Undertaker
  • 1.
  • 10.
  • Imprudent Prudence
  • 11.
  • The Objective of Financial Statements
  • 12.
  • Time and Money in Financial Statements
  • 13.
  • New Basic Concepts of Accounting Theory
  • 14.
  • The New Measurement System -- Justification and Basic Form
  • Innovation Depends on Keen Debate
  • 15.
  • The Logic and Elements of Solvency
  • 16.
  • A Real-Time Description of Solvency
  • 2.
  • Accounting and the Loss of Reality
  • 3.
  • Do We Understand Financial Statements?
  • 4.
  • Solvency and Liquidity, Insolvency and Illiquidity
Control code
36590644
Dimensions
24 cm
Extent
xvi, 327 pages
Isbn
9781567201437
Isbn Type
(alk. paper)
Lccn
97008855
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
illustrations

Library Locations

    • Thomas Jefferson LibraryBorrow it
      1 University Blvd, St. Louis, MO, 63121, US
      38.710138 -90.311107
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