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The End of Accounting?
內容大綱
Renowned New York University Finance Professor Baruch Lev's book, The End of Accounting, makes some very bold statements about the current state-and future-of financial reporting. Rotman School of Management Professor Partha Mohanram responds to some of Lev's more provocative statements, covering topics including: cash flow vs. earnings; the role of intangibles; accounting complexity; and the way forward.