Financial reporting in the UK : a history of the Accounting Standards Committee, 1969-1990
著者
書誌事項
Financial reporting in the UK : a history of the Accounting Standards Committee, 1969-1990
（Routledge historical perspectives in accounting / edited by Stephen A. Zeff, 2）
Routledge, 2012, c2007
- : pbk
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注記
"First published 2007 by Routledge"--T.p. verso
Includes bibliographical references (p. [418]-427) and index
内容説明・目次
内容説明
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.
目次
1. 'Present Troubles and More to Come' 2. The Invention of the Accounting Standard 3. Honeymoon Period: 1970-1974 4. Accounting for Changing Prices: The Struggle Begins 5. The Holy Grail 6. The Going Gets Tougher: 1975-1979 7. Reforming the System 8. The Art of the Possible: 1980-1984 9. Accounting for Changing Prices: The Struggle Continues and Ends Badly 10. Losing Steam? 1985-1990 11. Setting Accounting Standards 1969-1990: Technical and Political Realms
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