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Published in:
The Greatest Pyramid Scheme since the Time of the Pharaohs? Read chapter Read first chapter

2013 | OriginalPaper | Chapter

Fair-Value Accounting and Balance-Sheet Myopia

Author : R. A. Rayman

Published in: Toxic Economic Theory, Fraudulent Accounting Standards, and the Bankruptcy of Economic Policy

Publisher: Palgrave Macmillan UK

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When the “

conceptual framework project

” was launched, one of the most valuable assurances given by the US Financial Accounting Standards Board was that there were to be no preconceptions:

This Statement contains no conclusions about matters such as the identity, number, or form of financial statements … [and] should not be interpreted as implying a particular set of financial statements.

[FASB (1978) p.2]

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previous chapter A Mediaeval System of Accounting
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Metadata
Title
Fair-Value Accounting and Balance-Sheet Myopia
Author
R. A. Rayman
Copyright Year
2013
Publisher
Palgrave Macmillan UK
Book
Toxic Economic Theory, Fraudulent Accounting Standards, and the Bankruptcy of Economic Policy

Print ISBN: 978-1-349-67150-2

Electronic ISBN: 978-1-137-30450-6

Copyright Year: 2013

DOI
https://doi.org/10.1007/978-1-137-30450-6_4