TITLE

Accounting's Cure: Shifting Focus -- From Lenders to Shareholders

AUTHOR(S)
Heffes, Ellen M.
PUB. DATE
July 2003
SOURCE
Financial Executive;Jul/Aug2003, Vol. 19 Issue 5, p17
SOURCE TYPE
Academic Journal
DOC. TYPE
Interview
ABSTRACT
This article presents an interview of G. Bennett Stewart. When asked about the revamping of accounting rules, Stewart discusses the history of accounting and its original function. When asked why valuing intangibles is not part of the system, Stewart discusses the conservative nature of the accounting system. When asked how would he fix accounting, Stewart discusses moving away from the lender perspective to a shareholder perspective. INSET: ACCOUNTING REFORM: Concepts For Moving From Accounting Profit....
ACCESSION #
10161155

 

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