Artículos relacionados a The Nature of Accounting Regulation (Routledge Studies...

The Nature of Accounting Regulation (Routledge Studies in Accounting) - Tapa blanda

Libro 14 de 43: Routledge Studies in Accounting

Dennis, Ian

 
9781138212633: The Nature of Accounting Regulation (Routledge Studies in Accounting)
Tapa blanda
ISBN 10: 1138212636 ISBN 13: 9781138212633
Editorial: Routledge, 2016

Sinopsis

Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ’rules-based’ or ’principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ’principles-based’ and ’rules-based’ standards and on the nature of ’good’ accounting standards.’

"Sinopsis" puede pertenecer a otra edición de este libro.

Acerca del autor

Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School.

"Sobre este título" puede pertenecer a otra edición de este libro.

Editorial
Routledge
Año de publicación
2016
Idioma
Inglés
ISBN 10 
1138212636
ISBN 13 
9781138212633
Encuadernación
Tapa blanda
Número de edición
1
Número de páginas
142
Contacto del fabricante
Taylor and Francis, GPSR Taylor and Francis
gpsr@taylorandfrancis.com

Taylor & Francis Verlag GmbH, Kaufingerstraße 24
München
80331
Alemania