Management update: accounting and finance

Article Abstract:

The problem of repeating organizational performance accurately in the face of changing prices is discussed. Topics discussed include: merger accounting, accounting for inflation, disclosing expenditures on research and development, and methods of measuring performance. The economic liberalization of China has led the Chinese to devote a great deal of attention to the problem of reflecting changes in costs of funds, costs of products, and business performance.

Research, China, Economic aspects, Management, Financial research

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Accounting and finance

Article Abstract:

Various aspects of 'off-balance sheet financing' such as borrowing through a related company and securitized receivables are examined and their effects on the accuracy and legality of financial statements are discussed. Other topics include international differences in financial reporting, the emphasis on economic substance, summary annual reports, cash flow and interest rates and currency swaps.

Accounting and auditing, Corporations, Financial disclosure, Great Britain

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