Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969-1990

ISBN-13: 9780415512503 / Angielski / Miękka / 2013 / 18 str.

B.A. Rutherford

Opis

Compiled through consultation of a considerable amount of relevant literature and interviews with a number of key players of the Accounting Standards Committee, this text analyses the big 'set battles' between standard-setters and preparers of financial statements.

Spis treści

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 

O autorze

B.A. Rutherford