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The nature of accounting regulation
Author
Title
The nature of accounting regulation / Ian Dennis.
ISBN
9780415891950 (alk. paper)
0415891957 (alk. paper)
9780203796030 (ebk)
Publication
New York : Routledge, 2014.
Physical Description
135 pages ; 24 cm.
Format
Books
Language
English
Added to Catalog
September 25, 2013
Series
Routledge studies in accounting ; 14.
Bibliography
Includes bibliographical references and index.
Contents
Introduction
The nature of modern accounting practice
The role of theory and of conceptual frameworks in standard setting
Kinds of rules in accounting standards
The nature and role of explanatory guidance in accounting standards
The nature and role of objectives in accounting standards
The anatomy of accounting standards
Implications for standard setters
References
Index.
Subjects
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