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Palgrave Macmillan

Creative Accounting

The effectiveness of financial reporting in the UK

  • Book
  • © 1993

Overview

Authors:
  1. Trevor Pijper

    1. Vancouver, Canada

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Part of the book series: Finance and Capital Markets Series (FCMS)

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Table of contents (10 chapters)

  1. Front Matter

    Pages i-xiii
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  2. Financial Reporting — Serving a Useful Purpose?

    • Trevor Pijper
    Pages 1-12

  3. The New Financial Reporting Regime in the UK

    • Trevor Pijper
    Pages 13-31

  4. What is ‘Creative Accounting’?

    • Trevor Pijper
    Pages 32-43

  5. Profit and the Profit and Loss Account

    • Trevor Pijper
    Pages 44-82

  6. Gearing and the Balance Sheet

    • Trevor Pijper
    Pages 83-106

  7. All of the People, All of the Time?

    • Trevor Pijper
    Pages 107-124

  8. Unravelling the Profit and Loss Account and the Balance Sheet

    • Trevor Pijper
    Pages 125-140

  9. The Collapse of Polly Peck International

    • Trevor Pijper
    Pages 141-159

  10. Responding to the Crisis

    • Trevor Pijper
    Pages 160-171

  11. Achieving Utopia — Options for the Future

    • Trevor Pijper
    Pages 172-180

  12. Back Matter

    Pages 181-185
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Keywords

About this book

Since the inception of the Financial Reporting Council in May 1990, the Accounting Standards Board and the Financial Reporting Review Panel have featured prominently in the financial press. Creative Accounting questions whether the new regime is likely to improve financial reporting practices in the United Kingdom. Do financial statements contain useful information? Is the new profit and loss account a reliable measure of financial performance? What significance should be attached to the balance sheet and the gearing ratio? Are UK companies guilty of using financial techniques to improve their reported results? Does the stock market pay any attention to company financial statements? Is there such a thing as creative accounting? What is the role of the auditor? Will the recommendations of the Cadbury Committee help to restore public confidence in financial reporting? In addressing these issues, Creative Accounting highlights the complexities and limitations of company financial statements. It is essential reading for all users of these statements.

Reviews

'A welcome contribution to the debate on the changing face of accounting in Britain.' - Financial Times

Authors and Affiliations

  • Vancouver, Canada

    Trevor Pijper

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