Publisher's Synopsis
Excerpt from Contemporary Corporate Accounting and the Public
The general structure and certain specific applications of contemporary accounting theory and practice have been con sidered In terms of a specific View of the broad economic and social role and objectives of the corporations being accounted for. This View of corporate role and objectives, described in the following chapter, and the accounting requirements which ?ow from them is central to all that follows. Indeed, much of what is said here will have only limited relevance to an other view of the role of the corporation and of accounting for it. This coverage of specific problem areas is not exhaustive but represents a personal and arbitrary selection. Nonetheless, the topics discussed are quite representative and are, by any Standard, of first rank importance.
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