000			02810nam a2200385Ia 4500
001			945
008			230305s2001 xx 000 0 und d
020			_a9781567203929
040			_ctbs
041			_aeng
043			_aen_UK
245		0	_aFinancial statements _b: present and future scope _c/ Ahmed Riahi-Belkaoui
260			_bQuorum, _c2001
300			_a190 p. ; 24 cm
505			_aThe Balance Sheet — The Income Statement — The Statement of Cash Flows — The Inflation Report — The Value Added Report — The Employee Report — The Social Performance Report — The Human Asset Report.
520			_aThe commonly used financial statements--balance sheet, income statement, and statement of changes in cash flows-- focus on a firm's financial structure and performance over a defined period of time. Although they may conform to generally accepted accounting standards they still fail to provide other information that is equally important to achieving true full disclosure. Riahi-Belkaoui proposes remedies for this neglect by taking a close look at other types of statements: the inflation, value added, employee, social performance, and human asset reports. His book is a concise, easily accessed summary of all types of reports, for practitioners, and especially useful as a text or review for students in graduate level courses in financial management and accounting. The author begins by examining the traditional statements. He shows how they fail to disclose vital information on the measurement and impact of inflation; the measurement of total wealth generated by the total production team, not merely its return to stockholders; necessary information on employees, and about them, that can be useful in management decision making; the measurement of social costs and the benefits attributable to the effects of organizational behavior on the environment, and the measurement of the value of human assets. He takes up these failures and neglects one by one and provides concise discussions of the other, less widely used statements that could remedy them, statements that could provide a fully useful display of an organization's financial well being, if they were better understood and commonly available.
630			_aHF COMMERCE _914
650			_aFinancial report _95556
650			_a Income statement _91538
650			_a Balance sheet _91537
650			_a Profits _95557
650			_a Losses _92978
650		0	_aAccounting _9103
650			_a Cash flow _92630
650			_a Inflation _95558
650			_a Added value _95559
650			_a Price _91156
650		0	_aHuman capital _94597
650			_a Personal compensation.
700			_aRiahi-Belkaoui, Ahmed _eAuthor _95561
902			_a781
905			_am
942			_a1 _2ddc
999			_c948 _d948