Store besparelser
Hurtig levering
Fri fragt over 499,-
Gemte
Log ind
0
Kurv
Kurv
The Nature of Accounting Regulation
Engelsk
Bogcover for The Nature of Accounting Regulation af Ian Dennis, 9781138212633
Specifikationer
Sprog:
Engelsk
Sider:
136
ISBN-13:
9781138212633
Indbinding:
Paperback
ISBN-10:
1138212636
Udg. Dato:
26 aug 2016
Størrelse i cm:
22,9 x 15,2
Oplagsdato:
26 aug 2016
Forfatter(e):

The Nature of Accounting Regulation

Engelsk
Paperback 2016
Format:

Bog beskrivelse

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

Hos Booktok
589 kr
Læg i kurv nu
Sikker betaling
23 - 25 hverdage

Specifikationer
Sprog:
Engelsk
Sider:
136
ISBN-13:
9781138212633
Indbinding:
Paperback
ISBN-10:
1138212636
Udg. Dato:
26 aug 2016
Størrelse i cm:
22,9 x 15,2
Oplagsdato:
26 aug 2016
Forfatter(e):
Finder produkter...
Kategori sammenhænge