The Nature of Accounting Regulation

Ian Dennis (Autor)

Buch | Hardcover

142 Seiten

2013
Routledge (Verlag)
978-0-415-89195-0 (ISBN)

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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.'

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

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.he Nature and Role of Objectives in Accounting Standards 7.The Anatomy of Accounting Standards 8.Implications for Standard Setters

Reihe/Serie	Routledge Studies in Accounting
Verlagsort	London
Sprache	englisch
Maße	152 x 229 mm
Gewicht	340 g
Themenwelt	Sachbuch/Ratgeber ► Natur / Technik ► Tiere / Tierhaltung
	Recht / Steuern ► EU / Internationales Recht
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	0-415-89195-7 / 0415891957
ISBN-13	978-0-415-89195-0 / 9780415891950
Zustand	Neuware