The Murphy-Kirk-Beresford Correspondence, 1982-1996, 5: Commentary on the Development of Financial Accounting Standards
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This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and two accounting leaders, during the latter two's term of service as Chair of the Financial Accounting Standards Board FASB]. The volume provides evidence of Murphy's importance as a thoughtful and influential accounting theorist, whose ideas are shared in the context of the open standard setting process adopted by the FASB. The chronological sequence of these letters provides the reader with a sense of momentum around a variety of important technical topics from consolidations through stock compensation. It also addresses a variety of other matters such as the importance of the Board's role as an independent standard setting agency. Also included are references to materials supplied in support of the correspondence and speech materials which relate to points of discussion in the correspondence. This volume represents a unique contribution to the literature of accounting thought for classroom and related use by scholars, practitioners and standard setters.
Format:Hardcover
Language:English
ISBN:0762308346
ISBN13:9780762308347
Release Date:February 2002
Publisher:Jai Press Inc.
Length:236 Pages
Weight:1.12 lbs.
Dimensions:0.6" x 6.1" x 9.2"
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