The adoption by the Accounting Standards Board of its Statement of
Principles for Financial Reporting in December 1999 means that we
now have an authoritative conceptual framework which should govern
the production of British financial statements. Yet while the text
of the Statement is directed at members of the accounting
profession, students of accounting will need to understand the
framework and its repercussions.
An Introduction to Modern Financial Reporting Theory explains
the content of the Statement in an accessible language,
specifically for the student of accounting and finance. This text
will be of direct and practical interest to students who need to
understand the contents of the new framework, which helps to
explain: why and how financial reporting is carried out; why
financial statements are prepared in the way that they are; why
accounting standards specify one method rather than another; how
the methods specified by accounting standards relate to each other;
how practice has developed and will continue to develop.
Brian Rutherford emphasizes and enlarges on the key features of
the framework, provides many more examples, shows how the framework
applies in practice and also offers some criticisms of its content.
The book clarifies to students why various methods and practices in
accounting have evolved, while illustrating how they relate to each
other and to the underlying function of financial reporting.
This text will be essential reading on university and
professional courses in advanced financial accounting, particularly
courses on Accounting Theory and Financial Reporting.
Brian Rutherford is Professor of Accounting at Canterbury
Business School, University Kent at Canterbury.
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