 Creative Accounting & the Cross-Eyed Javelin Thrower
ISBN: 978-0-471-98835-9
Paperback
366 pages
October 2001
US $90.00
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Foreword by Chris Swinson, President of the Institute of Chartered Accountants in England and Wales.
Acknowledgements.
Who's Who.
List of Abbreviations.
PART I: SETTING THE SCENE.
The Challenge.
The Response.
PART II: ENFORCEMENT.
Discovery and Detection.
Investigation and Action.
The Message is Medium.
A Risky Strategy.
PART III: ENFORCEABILITY: LOOKING FOR LOOPHOLES.
From Enforcement to Enforceability.
Find the Gap and the Ex-Files.
Out of Bounds.
Working to Rule.
Substance Abuse and Counter Strikes.
The Panel Strikes Back.
PART IV: ENFORCEABILITY: CHALLENGING THE REGULATORS.
Whose Substance is it Anyway?
Challenging Accounting Standards.
True and Fair: Override or Overridden?
PART V: LAW IN ACTION.
Law in the Courts: Or Why Lawyers Can't Give a Straight Answer.
Winning Ways: From Technical to Tactical.
A Wider Lens.
PART VI: CONTROL?
Climate Control.
Cost-Benefit Control.
Battles, Wars and the Spirit of the Law.
Creative Control.
The Cross-Eyed Javelin Thrower.
Appendix 1: ASB Foreword to Accounting Standards.
Appendix 2: The Companies (Revision of Defective Accounts and Report) Regulations 1990 (SI 1990/2570).
Appendix 3: FRRP, Procedures for Handling Individual Cases.
Appendix 4: Financial Reporting Review Panel Record.
Appendix 5: Panel Press Notices -
Report.
Appendix 6: Panel Press Notices -
Analysis.
Bibliography.
Cases Index.
Company Index.
General Index.
Statutory Materials Index.
Subject Index.
Acknowledgements.
Who's Who.
List of Abbreviations.
PART I: SETTING THE SCENE.
The Challenge.
The Response.
PART II: ENFORCEMENT.
Discovery and Detection.
Investigation and Action.
The Message is Medium.
A Risky Strategy.
PART III: ENFORCEABILITY: LOOKING FOR LOOPHOLES.
From Enforcement to Enforceability.
Find the Gap and the Ex-Files.
Out of Bounds.
Working to Rule.
Substance Abuse and Counter Strikes.
The Panel Strikes Back.
PART IV: ENFORCEABILITY: CHALLENGING THE REGULATORS.
Whose Substance is it Anyway?
Challenging Accounting Standards.
True and Fair: Override or Overridden?
PART V: LAW IN ACTION.
Law in the Courts: Or Why Lawyers Can't Give a Straight Answer.
Winning Ways: From Technical to Tactical.
A Wider Lens.
PART VI: CONTROL?
Climate Control.
Cost-Benefit Control.
Battles, Wars and the Spirit of the Law.
Creative Control.
The Cross-Eyed Javelin Thrower.
Appendix 1: ASB Foreword to Accounting Standards.
Appendix 2: The Companies (Revision of Defective Accounts and Report) Regulations 1990 (SI 1990/2570).
Appendix 3: FRRP, Procedures for Handling Individual Cases.
Appendix 4: Financial Reporting Review Panel Record.
Appendix 5: Panel Press Notices -
Report.
Appendix 6: Panel Press Notices -
Analysis.
Bibliography.
Cases Index.
Company Index.
General Index.
Statutory Materials Index.
Subject Index.
