1. The Draft Proposal Accounting For The Future
(AFTF). This link contains a short Abstract, a sub-linked
Table of Contents, a Preface, and the body of the Text. The Table
of Contents provides an easy way to navigate the text. Approximate
length: 250 pages separated into chapters and appendices.
2. The paper The AIMR and
AFTF. The AIMR is the
Association For Investment Management and Research. This paper
explores the AIMR role in and position on accounting and financial
reporting. Approximate length: 40 pages.
3. The paper The CPA Vision Project and
AFTF. This paper
comments on the Vision Project and explores how a value-based model might
help the AICPA realize an enhanced future for its members.
Approximate length: 20 pages.
4. Index to Other Essays (links). This table of
links permits quick access to 26 essays of varying length. These
essays discuss value-based accounting and its
implementation. Approximate total length: 250 pages.
5. Problems and
Solutions. Problems with the current cost-based accounting model are presented. Value-based accounting
solutions are provided. Approximate length: 20 pages.
6. Questions and
Answers. Some questions or issues within
the AFTF model are explored. Approximate length: 20 pages.
7. External Links. These links are the principal accounting
bodies or sites that appear to support some of the same goals as the
Prospective Accounting Initiative. Some support for a
value-based accounting model has developed. Approximate
length: 2 pages.
