Volume 4; Issue 2

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Accounting Perspectives
Volume 4; Issue 2

Accounting Perspectives

Volume 4; Issue 2

1

From Accounting to “Forecounting”

DENIS CORMIER, MICHEL L. MAGNAN

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 183 KB

english, 2005

2

Editorial/Éditorial/Honouring the Legacy of Ross MacGregor Skinner: Judgment in Jeopardy/Hommage à la mémoire de Ross MacGregor Skinner: Pierre angulaire: Introduction: A Tribute to Ross Skinner/Numéro spécial de Perspectives comptables canadiennes à la mémoire de Ross Skinner: Ross Skinner: His Unique Contributions/L'inestimable contribution de Ross Skinner: Ross Skinner: Judgment in Jeopardy: Pierre angulaire

JOEL H. AMERNIC, IRENE M. GORDON, ALISTER K. MASON PhD, FCA, FCMA, J. ALEX MILBURN, ROSS SKINNER

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 301 KB

english, 2005

3

Skinner's “Interpretation Panel”— A Means to Balance “Power”

WANDA A. WALLACE

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 265 KB

english, 2005

4

Revenue Recognition: Judgment in the Spotlight / LA CONSTATATION DES PRODUITS: PLEINS FEUX SUR LE JUGEMENT

JOAN CONROD, JUDY CUMBY

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 187 KB

english, 2005

5

Earnings Quality under Rules- versus Principles-based Accounting Standards: A Test of the Skinner Hypothesis / LA QUALITÉ DES RÉSULTATS SELON QUE LES NORMES COMPTABLES SONT AXÉES SUR LES RÈGLES OU SUR LES PRINCIPES: VÉRIFICATION DE L'HYPOTHÈSE DE SKINNER

ERIN WEBSTER, DANIEL B. THORNTON

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 293 KB

english, 2005

6

An Essay on Accounting's Social Complexity and the Fairness Challenge/ESSAI SUR LA COMPLEXITÉ SOCIALE DE LA COMPTABILITÉ ET LE DÉFI DE LA FIDÉLITÉ DE L'INFORMATION

MICHAEL GIBBINS, DWAYNE LOEWEN

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 219 KB

english, 2005

7

If Only We Had Listened to Ross Skinner!

JACQUES FORTIN, RÉAL LABELLE

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 179 KB

english, 2005

8

Accounting Standards: Rules, Principles, or Wild Guesses?/ LES NORMES COMPTABLES: RÉGLES, PRINCIPES OU JEU DE HASARD?

THOMAS H. BEECHY

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 206 KB

english, 2005

9

Skinner's Thoughts on Professional Judgment and Recent Developments in Canadian Financial Reporting/ LES RÉFLEXIONS DE SKINNER QUANT AU JUGEMENT PROFESSIONNEL ET LES RÉCENTS DÉVELOPPEMENTS DE L'INFORMATION FINANCIÈRE AU CANADA

NADI CHLALA, ANNE FORTIN

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 214 KB

english, 2005

10

Professional Judgment and Departures from GAAP: “Judgment in Jeopardy” Revisited/ JUGEMENT PROFESSIONNEL ET DÉROGATION AUX PCGR: LA PIERRE ANGULAIRE REVISITÉE

Journal:

Accounting Perspectives

Year:

2005

Language:

english

File:

PDF, 193 KB

english, 2005