Written by a well-known author who is very close to the material
without being compromised by direct involvement in standard
setting, this book makes a major contribution to the history of
financial reporting, exploring the current and international
aspects of standard setting.
Compiled through consultation of a considerable amount of
relevant literature and interviews with a large number of key
players of the ASC, it analyzes the big 'set battles' between
standard setters and preparers of financial statements, over topics
such as price change accounting, goodwill, and leasing and foreign
currency translation, the stand-offs which delayed development in
specific areas and the smaller skirmishes which impeded the work of
improving financial reporting.
It covers a range of topics, including:
- the formulation of standards on specific topics
- the evolution of the institutional machinery of
standard-setting
- the politics of standard-setting
- the theory of accounting standardization
- the emergence of a conceptual framework for financial
reporting.
A fine account of the period following the 1960s, charting the
history of the Accounting Standards Committee, this book is an
essential resource for business and finance students.
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