Prospective Accounting Initiative
Table of Contents & Links
Chapter 1: Overview
Chapter 14: Expected Cash Flows
Chapter 2: Types and Purposes of Accounting
Chapter 15: Problems with AFTF
Chapter 3: Problems with Traditional Accounting
Chapter 16: General Conclusions
Chapter 4: Accounting For the Future
Appendix 1: The Nature of Interest
Chapter 5: Recognition of Value
Appendix 2:AFTF and ECF
Chapter 6: Basic AFTF Disciplines
Appendix 3: Financial Reports
Chapter 7: Additional Disciplines
Appendix 4: Summary of Unnecessary FASB Statements
Chapter 8: AFTF Management Solutions
Appendix 5: A Starting Point: Insurance Industry
Chapter 9: AFTF Reporting Solutions
Appendix 6: An Alternative AFTF Balance Sheet
Chapter 10: AFTF Accounting Solutions
Appendix 7: AFTF Behavior Patterns
Chapter 11: The Accountant’s Role
Appendix 8: A Comparison of AFTF with EVA
TM
Chapter 12: The Modeler’s Role
Appendix 9: AFTF Formulas
Chapter 13: Management’s Role
Appendix 10: Comments on the AICPA Report:
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