Murphy-Kirk-Beresford Correspondence, 1982-1996 : Commentary on the Development of Financial Accounting Standards (Studies in the Development of Accounting Thought)

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Murphy-Kirk-Beresford Correspondence, 1982-1996 : Commentary on the Development of Financial Accounting Standards (Studies in the Development of Accounting Thought)

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  • 製本 Hardcover:ハードカバー版／ページ数 236 p.
  • 言語 ENG
  • 商品コード 9780762308347
  • DDC分類 657.021873

Full Description

This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and two accounting leaders, during the latter two's term of service as Chair of the Financial Accounting Standards Board [FASB]. The volume provides evidence of Murphy's importance as a thoughtful and influential accounting theorist, whose ideas are shared in the context of the open standard setting process adopted by the FASB. The chronological sequence of these letters provides the reader with a sense of momentum around a variety of important technical topics from consolidations through stock compensation. It also addresses a variety of other matters such as the importance of the Board's role as an independent standard setting agency. Also included are references to materials supplied in support of the correspondence and speech materials which relate to points of discussion in the correspondence. This volume represents a unique contribution to the literature of accounting thought for classroom and related use by scholars, practitioners and standard setters.

Contents

1982. Murphy to Kirk - December 20, 1982. 1983. Kirk to Murphy, January 6, 1983. Murphy to Kirk, January 24, 1983. Kirk to Murphy, February 7, 1983. Attachment: Kirk - The FASB after 10 years: an inside view. Murphy to Kirk, July 18, 1983. Kirk to Murphy, September 7, 1983. Murphy to Kirk, October 21, 1983. Murphy to Kirk, October 31, 1983. Kirk to Murphy, November 22, 1983. Murphy to Kirk, December 20, 1983. Kirk Presentation to the Financial Analysts Federation's Corporate Information Committee, September 28, 1983. 1984. Murphy to Kirk, January 12, 1984. Kirk to Murphy, January 24, 1984. Attachment - Kirk - Standards and other requisites of professionalism. Murphy to Kirk, January 25, 1984. Murphy to Kirk, March 20, 1984. Kirk to Murphy, April 27, 1984. Murphy to Kirk, June 25, 1984. Kirk to Murphy, July 3, 1984. Murphy to Kirk, July 7, 1984. 1985. Murphy to Kirk, June 15, 1985. Attachment - Kirk - Can you hear me now? Murphy to Kirk, December 6, 1985. 1986. Kirk to Murphy, January 7, 1986. Murphy to Kirk, March 17, 1986. Kirk to Murphy, May 20, 1986. Murphy to Beresford, November 14, 1986. Murphy to Kirk, November 21, 1986. 1987. Murphy to Beresford, October 23, 1987. Beresford to Murphy, November 5, 1987. Attachment - Beresford. Murphy to Beresford, December 5, 1987. Beresford to Murphy, December 21, 1987. Attachment - Beresford. 1988. Murphy to Beresford, January 25, 1988. Beresford to Murphy, February 18, 1988. Murphy to Beresford, May 2, 1988. Beresford to Murphy, May 17, 1988. 1989. Murphy to Beresford, August 4, 1989. Beresford to Murphy, August 28, 1989. Murphy to Beresford, September 8, 1989. 1992. Murphy to Beresford, July 25, 1992. Beresford to Murphy, August 26, 1992. Murphy to Beresford, September 4, 1992. Beresford to Murphy, September 22, 1992. Murphy to Beresford, October 3, 1992. Beresford to Murphy, October 27, 1992. Attachment - Beresford - Outline, Business Council, 10-10-92. 1993. Murphy to Beresford, February 7, 1993. Beresford to Murphy, April 12, 1993. Murphy to Beresford, April 21, 1993. Murphy to Beresford, April 24, 1993. Beresford to Murphy, May 19, 1993. Beresford to Murphy, June 28, 1993. Murphy to Beresford, December 31, 1993. 1994. Beresford to Murphy, July 25, 1994. Murphy to Beresford, August 3, 1994. Murphy to Beresford, August 6, 1994. 1996. Murphy to Beresford, August 24, 1996. Beresford to Murphy, August 30, 1996. Attachment - Beresford. Murphy to Beresford, September 13, 1996. Beresford to Murphy, September 17, 1996.