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The nature of accounting regulation [electronic resource] / Ian Dennis.

By: Material type: TextSeries: Routledge studies in accounting ; 14Publication details: New York : Routledge, 2014.Edition: 1st edDescription: 135 pISBN:
  • 9780203796030 (e-book : PDF)
Subject(s): Genre/Form: Additional physical formats: No titleOnline resources: Available additional physical forms:
  • Also available in print edition.
Contents:
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.
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Includes bibliographical references and index.

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.

Also available in print edition.

Mode of access: World Wide Web.

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