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Financial Reporting in the UK - A History of the Accounting Standards Committee, 1969-1990 (Paperback)
Loot Price: R1,811
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Financial Reporting in the UK - A History of the Accounting Standards Committee, 1969-1990 (Paperback)
Series: Routledge Historical Perspectives in Accounting
Expected to ship within 12 - 19 working days
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Written by a well-known author, 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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