The Nature of Accounting Regulation.
By: Dennis, Ian.Material type: TextSeries: eBooks on Demand.Routledge Studies in Accounting: Publisher: Hoboken : Taylor and Francis, 2013Description: 1 online resource (142 p.).ISBN: 9781134451456.Genre/Form: Electronic books.Additional physical formats: Print version:: The Nature of Accounting RegulationOnline resources: Click here to view this ebook.
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|Electronic Book||UT Tyler Online Online||HF5636 .D466 2013 (Browse shelf)||http://uttyler.eblib.com/patron/FullRecord.aspx?p=1480758||Available||EBL1480758|
Cover; Title; Copyright; Contents; 1 Introduction; 2 The Nature of Modern Accounting Practice; 3 The Role of Theory and of Conceptual Frameworks in Standard Setting; 4 Kinds of Rules in Accounting Standards; 5 The Nature and Role of Explanatory Guidance in Accounting Standards; 6 The Nature and Role of Objectives in Accounting Standards; 7 The Anatomy of Accounting Standards; 8 Implications for Standard Setters; References; Index
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 ru
Description based upon print version of record.