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Margins of Error in Accounting

  • Book
  • © 2009

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Authors:
  1. D. R. Myddelton
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Table of contents (9 chapters)

  1. Front Matter

    Pages i-xiv
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  2. Introduction

    • D. R. Myddelton
    Pages 1-11

  3. The ‘Interim-ness’ of Accounts

    • D. R. Myddelton
    Pages 12-35

  4. Basis of Measurement

    • D. R. Myddelton
    Pages 36-60

  5. The Unit of Account

    • D. R. Myddelton
    Pages 61-84

  6. Accounting Profit Versus Economic Income

    • D. R. Myddelton
    Pages 85-94

  7. Creative Accounting

    • D. R. Myddelton
    Pages 95-115

  8. Spurious Accuracy

    • D. R. Myddelton
    Pages 116-133

  9. Near Enough

    • D. R. Myddelton
    Pages 134-144

  10. Conclusions

    • D. R. Myddelton
    Pages 145-154

  11. Back Matter

    Pages 155-171
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Keywords

About this book

Margins of Error in Accounting covers the main reasons why published company accounts cannot be completely 'accurate' and the likely extent of the resulting errors. Separate chapters cover: the 'interim-ness' of accounts; the use of current value estimates; the cumulative effect of inflation on money as the unit of account.

About the author

DAVID R. MYDDLETON has been Professor of Finance and Accounting at the Cranfield School of Management, UK since 1972 (Emeritus since retiring in 2005). He has written books on the British tax system, inflation accounting and accounting standards. He is Chairman of the Trustees of the Institute of Economic Affairs.

Bibliographic Information

  • Book Title: Margins of Error in Accounting

  • Authors: D. R. Myddelton

  • DOI: https://doi.org/10.1057/9780230595019

  • Publisher: Palgrave Macmillan London

  • eBook Packages: Palgrave Economics & Finance Collection, Economics and Finance (R0)

  • Copyright Information: D. R. Myddelton 2009

  • Hardcover ISBN: 978-0-230-21991-5Published: 15 January 2009

  • Softcover ISBN: 978-1-349-30539-1Published: 15 January 2009

  • eBook ISBN: 978-0-230-59501-9Published: 15 January 2009

  • Edition Number: 1

  • Number of Pages: XIV, 171

  • Number of Illustrations: 3 b/w illustrations

  • Topics: Financial Accounting, Accounting/Auditing, Economics, general

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