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The Nature of Accounting Regulation (Hardcover, New)
Loot Price: R4,353
Discovery Miles 43 530
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The Nature of Accounting Regulation (Hardcover, New)
Series: Routledge Studies in Accounting
Expected to ship within 12 - 17 working days
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Accounting 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.'
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