The regulation of accounting
著者
書誌事項
The regulation of accounting
（Modern developments in accounting and finance）
B. Blackwell, 1986
- :
- : pbk
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注記
Includes bibliographies and index
内容説明・目次
- 巻冊次
-
: ISBN 9780631138785
内容説明
This book looks at the way in which political, economic, social and other environmental factors influence the choice of accounting rules and at the possible consequences which can follow from accounting regulations. The authors use these important developments to examine the structure and nature of regulation in the United Kingdom. They concentrate on the framework and methods of regulation rather than on individual rules and practice on particular issues, although they do consider detailed apects of regulation.
目次
- 1. The Nature and Objectives of Accounting Practice
- 2. Public and Private Regulation of Accounting Disclosure
- 3. The Legal Framework
- 4. Accounting Standards and Recommendations
- 5. Influences on the Standard Setting Process
- 6. The Effect of Accounting Practices
- 7. Evidence of Economic Impact
- 8. Accounting Standards and the Accounting Profession
- 9. International Aspect of Regulation
- 10. Future Developments in the Regulation of Accounting Practice.
- 巻冊次
-
: pbk ISBN 9780631138792
内容説明
This book looks at the way in which political, economic, social and other environmental factors influence the choice of accounting rules and at the possible consequences which can follow from accounting regulations. The authors use these important developments to examine the structure and nature of regulation in the United Kingdom. They concentrate on the framework and methods of regulation rather than on individual rules and practice on particular issues, although they do consider detailed aspects of regulation where appropriate.
目次
- 1. The Nature and Objectives of Accounting Practice
- 2. Public and Private Regulation of Accounting Disclosure
- 3. The Legal Framework
- 4. Accounting Standards and Recommendations
- 5. Influences on the Standard Setting Process
- 6. The Effect of Accounting Practices
- 7. Evidence of Economic Impact
- 8. Accounting Standards and the Accounting Profession
- 9. International Aspect of Regulation
- 10. Future Developments in the Regulation of Accounting Practice.
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