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Home Galileo Disclosure Model 2. An Evolving Scenario 2.1 The Intractable Problems of the Current Accounting and Reporting System

2.1 The Intractable Problems of the Current Accounting and Reporting System

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  • 2.1.1 Consolidation
  • 2.1.2 Intangibles
  • 2.1.3 Materiality
  • 2.1.4 Stale, erroneous, and opaque information
  • 2.1.5 The specification of contractual terms in the measurement model
  • 2.1.6 Valuation
  • 2.1.7 Deterministic representation of stochastic phenomena
  • 2.1.8 The disclosure of predictive information
  • 2.1.9 Semantic versus quantitative description of accounting phenomena

‹ 2. An Evolving Scenario up 2.1.1 Consolidation ›
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