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The Nature of Accounting Regulation.

By: Dennis, Ian.
Material type: TextTextSeries: 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.
Contents:
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
Summary: 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
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Item type Current location Call number URL Status Date due Barcode
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.

Author notes provided by Syndetics

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

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