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• catalog abstract "Statements should be dynamic, current, complete, and comprehensible. Most importantly, instead of focusing on profit and owners' equity, financial statements should concentrate on a firm's solvency or insolvency. It then becomes possible, using modern technology, to anticipate liquidity problems before they occur, therefore limiting or even preventing future losses. This is precisely the essence of the new model Kirkegaard proposes and develops with forceful clarity. His book will prove to be essential reading, not only for professional and academic accountants, but also for investors, corporate management, and skilled observers of the business scene.".
• catalog alternative "Dynamiske regnskab. English".
• catalog contributor b10605936.
• catalog created "1997.".
• catalog date "1997".
• catalog date "1997.".
• catalog dateCopyrighted "1997.".
• catalog description "1. Innovation depends on keen debate -- 2. Accounting and the loss of reality -- 3. Do we understand financial statements? -- 4. Solvency and liquidity, insolvency and illiquidity -- 5. Traditional accounting registration -- 6. Financial statements, the confusing images of past events -- 7. The good manager and the problem of responsibility -- 8. Oops, another unpleasant surprise -- 9. Like working for an undertaker -- 10. Imprudent prudence -- 11. The objective of financial statements -- 12. Time and money in financial statements -- 13. New basic concepts of accounting theory -- 14. The new measurement system, justification and basic form -- 15. The logic and elements of solvency -- 16. A real-time description of solvency -- 17. The financial database, the new audit trail -- 18. The future of accounting.".
• catalog description "Includes bibliographical references (p. [321]-324) and index.".
• catalog description "Statements should be dynamic, current, complete, and comprehensible. Most importantly, instead of focusing on profit and owners' equity, financial statements should concentrate on a firm's solvency or insolvency. It then becomes possible, using modern technology, to anticipate liquidity problems before they occur, therefore limiting or even preventing future losses. This is precisely the essence of the new model Kirkegaard proposes and develops with forceful clarity. His book will prove to be essential reading, not only for professional and academic accountants, but also for investors, corporate management, and skilled observers of the business scene.".
• catalog extent "xvi, 327 p. :".
• catalog identifier "1567201431 (alk. paper)".
• catalog issued "1997".
• catalog issued "1997.".
• catalog language "eng dan".
• catalog language "eng".
• catalog publisher "Westport, Conn. : Quorum,".
• catalog subject "657/.48 21".
• catalog subject "Bankruptcy Accounting.".
• catalog subject "HF5686.B3 K5713 1997".
• catalog tableOfContents "1. Innovation depends on keen debate -- 2. Accounting and the loss of reality -- 3. Do we understand financial statements? -- 4. Solvency and liquidity, insolvency and illiquidity -- 5. Traditional accounting registration -- 6. Financial statements, the confusing images of past events -- 7. The good manager and the problem of responsibility -- 8. Oops, another unpleasant surprise -- 9. Like working for an undertaker -- 10. Imprudent prudence -- 11. The objective of financial statements -- 12. Time and money in financial statements -- 13. New basic concepts of accounting theory -- 14. The new measurement system, justification and basic form -- 15. The logic and elements of solvency -- 16. A real-time description of solvency -- 17. The financial database, the new audit trail -- 18. The future of accounting.".
• catalog title "Dynamiske regnskab. English".
• catalog title "Improving accounting reliability : solvency, insolvency, and future cash flows / Henning Kirkegaard ; foreword by C. Torben Thomsen.".
• catalog type "text".