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OverviewAccounting 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.' Full Product DetailsAuthor: Ian Dennis , Ian DennisPublisher: Taylor & Francis Ltd Imprint: Routledge Volume: 14 Dimensions: Width: 15.20cm , Height: 1.50cm , Length: 22.90cm Weight: 0.340kg ISBN: 9780415891950ISBN 10: 0415891957 Pages: 142 Publication Date: 17 June 2013 Audience: College/higher education , Professional and scholarly , Tertiary & Higher Education , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsAuthor InformationIan Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School. Tab Content 6Author Website:Countries AvailableAll regions |
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