{"product_id":"more-than-a-numbers-game-a-brief-history-of-accounting-hardback-9780470008737","title":"More Than a Numbers Game; A Brief History of Accounting (Hardback) 9780470008737","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eMore Than a Numbers Game\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eA Brief History of Accounting\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eThomas A. King (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470008737, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 25 August 2006\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e256 pages, Tables: 26 B\u0026amp;W, 0 Color; Graphs: 13 B\u0026amp;W, 0 Color\u003cbr\u003e23.3 x 16.3 x 2.4 cm, 0.435 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cem\u003e\u003cfont size=\"3\"\u003e\"With his solid credentials—a CPA, CMA and Harvard MBA, as well as the current treasurer of Progressive Insurance—King proves himself to be the insider, the historian, the yenta of the accounting profession. \u003ci\u003eMore Than a Numbers Game\u003c\/i\u003eoffers enough insights to give occasional pause even to those who have a real grasp of the wheres and whys behind the regulations that are dear to the heart of every practitioner.\" (\u003ci\u003eJournal of Accountancy\u003c\/i\u003e, May 2007)  \u003cp\u003e\"The author is at his best when telling stories, whether of the twists and turns in specific accounting standards from the 1940s to the present, of the accounting transgressions of Enron, Global Crossing, WorldCom, and HealthSouth, or of the factors leading to the demise of Arthur Andersen. ... King’s gift for rendering complex ideas into easily understandable explanations, all in a conversational style, makes this book accessible to the general investing public as well.... This refreshing book is a well-researched, well-written, and intelligent explanation of modern-day U.S. accounting and how it has evolved to its present state.\" (\u003ci\u003eThe CPA Journal\u003c\/i\u003e, April 2007)\u003c\/p\u003e \u003cp\u003e\"King's chapter on volatility shows how U.S. companies can account for transactions in foreign currencies three different ways, all of them legitimate. His chapter about the Sarbanes-Oxley corporate disclosure laws has an astute analysis of the accounting frauds at Enron and WorldCom that begat that legislation.\" (\u003ci\u003eNewsweek\u003c\/i\u003e, April 16, 2007)\u003c\/p\u003e \u003cp\u003e\"This demystifying book is likely to interest corporate folk who want to understand better the \u003ci\u003ewhys\u003c\/i\u003e of the accounting practices they use, as well as inquiring investors.\" (\u003ci\u003eHarvard Magazine\u003c\/i\u003e, November-December 2006)\u003c\/p\u003e \u003cp\u003e\"Inspired by a 1998 speech by former SEC Chairman Arthur Levitt, this book addresses the why of accounting instead of the how, providing practitioners and students with a highly readable history of U.S. corporate accounting.\" (\u003ci\u003eSmartPros Accounting News \u0026amp; Insights\u003c\/i\u003e, September 2006)\u003c\/p\u003e\u003c\/font\u003e\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eThe world certainly suffers no shortage of accounting texts. The many out there help readers prepare, audit, interpret and explain corporate financial statements. What has been missing is a book offering context and discussion for divisive issues such as taxes, debt, options, and earnings volatility. King addresses the \u003ci\u003ewhy\u003c\/i\u003e of accounting instead of the \u003ci\u003ehow\u003c\/i\u003e, providing practitioners and students with a highly readable history of U.S. corporate accounting. \u003ci\u003eMore Than a Numbers Game: A Brief History of Accounting\u003c\/i\u003e was inspired by Arthur Levitt's landmark 1998 speech delivered at New York University. The Securities and Exchange Commission chairman described the too-little challenged custom of earnings management and presaged the breakdown in the US corporate accounting three years later.  \u003cp\u003eSomehow, over a one-hundred year period, accounting morphed from a tool used by American railroad managers to communicate with absent British investors into an enabler of corporate fraud. How this happened makes for a good business story. This book is not another description of accounting scandals. Instead it offers a history of ideas.\u003c\/p\u003e \u003cp\u003eEach chapter covers a controversial topic that emerged over the past century. Historical background and discussion of people involved give relevance to concepts discussed. The author shows how economics, finance, law and business customs contributed to accounting's development. Ideas presented come from a career spent working with accounting information.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eAbout the Cover ix\u003c\/p\u003e \u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003e1 Double-Entry 1\u003c\/p\u003e \u003cp\u003e2 Railroads 13\u003c\/p\u003e \u003cp\u003e3 Taxes 23\u003c\/p\u003e \u003cp\u003e4 Costs 41\u003c\/p\u003e \u003cp\u003e5 Disclosure 55\u003c\/p\u003e \u003cp\u003e6 Standards 71\u003c\/p\u003e \u003cp\u003e7 Science 89\u003c\/p\u003e \u003cp\u003e8 Inflation 103\u003c\/p\u003e \u003cp\u003e9 Volatility 115\u003c\/p\u003e \u003cp\u003e10 Intangibles 131\u003c\/p\u003e \u003cp\u003e11 Debt 145\u003c\/p\u003e \u003cp\u003e12 Options 159\u003c\/p\u003e \u003cp\u003e13 Earnings 171\u003c\/p\u003e \u003cp\u003e14 SOX 187\u003c\/p\u003e \u003cp\u003e15 Epilogue 207\u003c\/p\u003e \u003cp\u003eNotes 213\u003c\/p\u003e \u003cp\u003eBibliography 223\u003c\/p\u003e \u003cp\u003eIndex 235\u003c\/p\u003e \u003cp\u003eAbout the Author 242\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52501411168536,"sku":"9780470008737","price":27.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/0470008733_161814.jpg?v=1786236428","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/more-than-a-numbers-game-a-brief-history-of-accounting-hardback-9780470008737","provider":"Freshly Printed Books","version":"1.0","type":"link"}