The Nature of Accounting Regulation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Nature of Accounting Regulation write by Ian Dennis. This book was released on 2013-10-15. The Nature of Accounting Regulation available in PDF, EPUB and Kindle. 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.'
The Nature of Accounting Regulation
The Nature of Accounting Regulation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Nature of Accounting Regulation write by Ian Dennis. This book was released on 2013-10-15. The Nature of Accounting Regulation available in PDF, EPUB and Kindle. 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.'
Professionalism and Accounting Rules
Professionalism and Accounting Rules - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Professionalism and Accounting Rules write by Brian P. West. This book was released on 2003-04-17. Professionalism and Accounting Rules available in PDF, EPUB and Kindle. This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.
The Politics of Accounting Regulation
The Politics of Accounting Regulation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Politics of Accounting Regulation write by Sebastian Botzem. This book was released on 2012-01-01. The Politics of Accounting Regulation available in PDF, EPUB and Kindle. 'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Accounting and Regulation
Accounting and Regulation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Accounting and Regulation write by Roberto Di Pietra. This book was released on 2013-11-05. Accounting and Regulation available in PDF, EPUB and Kindle. Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
