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Financial Statements -- Present and Future Scope
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Ahmed Riahi-Belkaoui
ISBN: 1-56720-392-2
ISBN-13: 978-1-56720-392-9
200 pages
Praeger Publishers
Publication: 5/30/2001
List Price: $119.95 (UK Sterling Price: £82.95)
Availability: In Stock
Media Type: Hardcover
Trim Size: 6 1/8 x 9 1/4
Subjects:
Description: The commonly used financial statements--balance sheet, income statement, and statement of changes in cash flows-- focus on a firm's financial structure and performance over a defined period of time. Although they may conform to generally accepted accounting standards they still fail to provide other information that is equally important to achieving true full disclosure. Riahi-Belkaoui proposes remedies for this neglect by taking a close look at other types of statements: the inflation, value added, employee, social performance, and human asset reports. His book is a concise, easily accessed summary of all types of reports, for practitioners, and especially useful as a text or review for students in graduate level courses in financial management and accounting.

The author begins by examining the traditional statements. He shows how they fail to disclose vital information on the measurement and impact of inflation; the measurement of total wealth generated by the total production team, not merely its return to stockholders; necessary information on employees, and about them, that can be useful in management decision making; the measurement of social costs and the benefits attributable to the effects of organizational behavior on the environment, and the measurement of the value of human assets. He takes up these failures and neglects one by one and provides concise discussions of the other, less widely used statements that could remedy them, statements that could provide a fully useful display of an organization's financial well being, if they were better understood and commonly available.
Table of Contents:
  • List of Exhibits
    Preface
    The Balance Sheet
    The Income Statement
    The Statement of Cash Flows
    The Inflation Report
    The Value Added Report
    The Employee Report
    The Social Performance Report
    The Human Asset Report
    Index
About the Author: AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago. Author of numerous Quorum Books, published or forthcoming, and coauthor of several more, he is also a prolific contributor to the scholarly and professional journals of his field, and has served on various editorial boards that oversee them.
LCC Class: 657
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