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  <titleInfo>
    <nonSort>The </nonSort>
    <title>nature of accounting regulation</title>
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  <name type="personal">
    <namePart>Dennis, Ian.</namePart>
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    <place>
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    <publisher>Routledge</publisher>
    <dateIssued>2014</dateIssued>
    <edition>1st ed.</edition>
    <issuance>monographic</issuance>
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  <language>
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    <extent>135 p.</extent>
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  <tableOfContents>1. Introduction -- 2. The nature of modern accounting practice -- 3. The role of theory and of conceptual frameworks in standard setting -- 4. Kinds of rules in accounting standards -- 5. The nature and role of explanatory guidance in accounting standards -- 6. The nature and role of objectives in accounting standards -- 7. The anatomy of accounting standards -- 8. Implications for standard setters -- References -- Index.</tableOfContents>
  <note type="statement of responsibility">Ian Dennis.</note>
  <note>Includes bibliographical references and index.</note>
  <note>Also available in print edition.</note>
  <note>Mode of access: World Wide Web.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Law and legislation</topic>
  </subject>
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    <titleInfo>
      <title>Routledge studies in accounting ; 14</title>
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  <identifier type="isbn">9780203796030 (e-book : PDF)</identifier>
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