De Aller-Bedste Bøger - over 12 mio. danske og engelske bøger
Levering: 1 - 2 hverdage

The Nature of Accounting Regulation

Bag om The Nature of Accounting Regulation

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.''

Vis mere
  • Sprog:
  • Engelsk
  • ISBN:
  • 9781138212633
  • Indbinding:
  • Paperback
  • Sideantal:
  • 136
  • Udgivet:
  • 26. august 2016
  • Størrelse:
  • 152x229x0 mm.
  • Vægt:
  • 204 g.
  • 8-11 hverdage.
  • 16. januar 2025
På lager

Normalpris

Abonnementspris

- Rabat på køb af fysiske bøger
- 1 valgfrit digitalt ugeblad
- 20 timers lytning og læsning
- Adgang til 70.000+ titler
- Ingen binding

Abonnementet koster 75 kr./md.
Ingen binding og kan opsiges når som helst.

Beskrivelse af The Nature of Accounting Regulation

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.''

Brugerbedømmelser af The Nature of Accounting Regulation



Find lignende bøger
Bogen The Nature of Accounting Regulation findes i følgende kategorier: