The Nature of Accounting Regulation

Ian Dennis, Ian Dennis

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Hardback

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English

Routledge
17 June 2013

Reptiles & amphibians as pets

Series: Routledge Studies in Accounting

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.'

By: Ian Dennis, Ian Dennis
Imprint: Routledge
Country of Publication: United Kingdom
Volume: 14
Dimensions: Height: 229mm, Width: 152mm, Spine: 15mm
Weight: 340g
ISBN: 9780415891950
ISBN 10: 0415891957
Series: Routledge Studies in Accounting
Pages: 142
Publication Date: 17 June 2013
Audience: College/higher education , Professional and scholarly , Primary , Undergraduate
Format: Hardback
Publisher's Status: Active

Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School.