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Disclosure of Accounting Information

  • Arthur Hindmarch
  • Miles Atchison
  • Richard Marke
Chapter

Abstract

A central theme which runs through this book is that accounting information systems should be designed to satisfy the needs of users. In this context we will examine why it is necessary for firms to disclose, in various ways, information about their finances and activities. The development of the analysis will involve an examination of the needs of particular users of information, a study of the background to the current disclosure requirements and an evaluation of the extent to which they are satisfactory.

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Notes and References

  1. G. H. Lawson, ‘Cash Flow Accounting’ The Accountant (28 October, 4 November 1971 ).Google Scholar
  2. T. A. Lee, ‘The Case for Cash Flow Reporting’ Journal of Business Finance, No. 2 (1972).Google Scholar
  3. 14.
    For further criticism see C. J. Jones, ‘Accounting Standards — a Blind Alley’, Accounting and Business Research (Autumn 1975 ).Google Scholar
  4. R. C. Morris, Corporate Reporting Standards and the 4th Directive (Research Committee of the Institute of Chartered Accountants, 1973 ).Google Scholar
  5. P. R. A. Kirkman, ‘What Can We Learn from Published Accounts in the U.S.A.’, Accounting and Business Research, no. 4 (Autumn 1971 ).Google Scholar
  6. K. W. Wedderburn, Company Law Reform (London, Fabian Society, 1965 ).Google Scholar
  7. H. Rose, Disclosure in Company Accounts ( London, Institute of Economic Affairs, 1963 ).Google Scholar
  8. M. Fogarty, A Companies Act 1970 ( P. E. P., 1970 ).Google Scholar
  9. R. H. Parker, ‘The Structure and Content of Annual Accounts in the E.E.C.’, The Accounting Magazine (March 1972).Google Scholar
  10. D. Flint, ‘The Role of the Auditor in Modern Society: An Exploratory Essay’, Accounting and Business Research, no. 4 (Autumn 1971 ).Google Scholar
  11. The Corporate Report (Accounting Standards Steering Committee, London, 1975). Sandilands, Inflation Accounting — Report of the Inflation Accounting Committee, Cmnd 6225 (1975).Google Scholar

Copyright information

© Arthur Hindmarch, Miles Atchison, Richard Marke 1977

Authors and Affiliations

  • Arthur Hindmarch
  • Miles Atchison
  • Richard Marke

There are no affiliations available

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