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.

Murphy-Kirk-Beresford Correspondence, 1982-1996: Commentary on the Development of Financial Accounting Standards

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Hardback by G. Previts , R.J. Bricker

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This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and... Read more

    Publisher: Emerald Publishing Limited
    Publication Date: 26/02/2002
    ISBN13: 9780762308347, 978-0762308347
    ISBN10: 0762308346

    Number of Pages: 236

    Non Fiction , Business, Finance & Law

    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.

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