MARC Record from marc_columbia

LEADER: 03540mam a2200433 a 4500
001 2328499
005 20191205220434.0
008 990119s1999 nyu b 001 0 eng
010 $a 99012643
015 $aGB99-36541
020 $a0471988359
035 $a(OCoLC)874990566
035 $a(OCoLC)ocn874990566
035 $9APJ9648CU
035 $a(NNC)2328499
040 $aDLC$cDLC$dUKM$dOrLoB-B
042 $apcc
043 $ae-uk---
050 00 $aHF5681.B2$bM353 1999
082 00 $a657/.3$221
100 1 $aMcBarnet, Doreen J.
245 10 $aCreative accounting and the crossed-eyed javelin thrower /$cDoreen McBarnet, Chris Whelan.
260 $aNew York :$bJ. Wiley,$c1999.
263 $a9904
300 $axvi, 350 p. ;$c23 cm.
504 $aIncludes bibliographical references (p. 333-337) and index.
505 00 $tForeword /$rChris Swinson --$g1.$tThe Challenge --$g2.$tThe Response --$g3.$tDiscovery and Detection --$g4.$tInvestigation and Action --$g5.$tThe Message is Medium --$g6.$tA Risky Strategy --$g7.$tFrom Enforcement to Enforceability --$g8.$tFind the Gap and the Ex-Files --$g9.$tOut of Bounds --$g10.$tWorking to Rule --$g11.$tSubstance Abuse and Counter Strikes --$g12.$tThe Panel Strikes Back --$g13.$tWhose Substance is it Anyway? --$g14.$tChallenging Accounting Standards --$g15.$tTrue and Fair: Override or Overridden? --$g16.$tLaw in the Courts: Or Why Lawyers Can't Give a Straight Answer --$g17.$tWinning Ways: From Technical to Tactical --$g18.$tA Wider Lens --$g19.$tClimate Control --$g20.$tCost-Benefit Control --$g21.$tBattles, Wars and the Spirit of the Law --$g22.$tCreative Control --$g23.$tThe Cross-Eyed Javelin Thrower --$gApp. 1.$tASB Foreword to Accounting Standards --$gApp. 2.$tThe Companies (Revision of Defective Accounts and Report) Regulations 1990 (SI 1990/2570) --
505 80 $gApp. 3.$tFRRP, Procedures for Handling Individual Cases --$gApp. 4.$tFinancial Reporting Review Panel Record --$gApp. 5.$tPanel Press Notices - Report --$gApp. 6.$tPanel Press Notices - Analysis.
520 1 $a"Creative accounting is one of the primary targets of the new regime of financial reporting in the UK. The campaign to clean up accounts has been spearheaded by Sir David Tweedie, Chairman of the Accounting Standards Board. Armed with new weapons, the Financial Reporting Review Panel has been created to police company accounts. Courts can now order directors to revise accounts and hold them personally liable for all the costs involved.".
520 8 $a"When Sir David Tweedie is asked whether the new regime will win the battle against creative accounting he responds, characteristically, with a joke. 'We're like a crossed-eyed javelin thrower competing at the Olympic Games: we may not win but we'll keep the crowd on the edge of its seats!'".
520 8 $a"Based on extensive research, the book asks: Is the new regime winning? Are there still 'perfectly legal' loopholes for companies to exploit? Who would win in court? Can the 'spirit of the law' be enforced? Will creative accounting end in 'creative control?"--BOOK JACKET.
650 0 $aFinancial statements$zGreat Britain.
650 0 $aCorporations$zGreat Britain$xAccounting.
650 0 $aCorporations$zGreat Britain$xAccounting$xCorrupt practices.
650 4 $aFinancial statements$zGreat Britain.
650 4 $aCorporations$zGreat Britain$xAccounting.
650 4 $aCorporations$zGreat Britain$xAccounting$xCorrupt practices.
700 1 $aWhelan, Christopher J.
852 00 $boff,bus$hHF5681.B2$iM353 1999