| 000 | 01489nam a2200337Ia 4500 | ||
|---|---|---|---|
| 001 | 9780203796030 | ||
| 003 | BD-DhSAU | ||
| 005 | 20151012151722.0 | ||
| 006 | m|||||o||d|||||||| | ||
| 007 | cr|||| | ||
| 008 | 140305s2014 nyu ob 001 0 eng d | ||
| 020 | _a9780203796030 (e-book : PDF) | ||
| 040 |
_aBD-DhSAU _cBD-DhSAU |
||
| 090 |
_aHF5636 _b.D46 2014 |
||
| 092 |
_a657.0218 _bD411 |
||
| 100 | 1 | _aDennis, Ian. | |
| 245 | 1 | 4 |
_aThe nature of accounting regulation _h[electronic resource] / _cIan Dennis. |
| 250 | _a1st ed. | ||
| 260 |
_aNew York : _bRoutledge, _c2014. |
||
| 300 | _a135 p. | ||
| 490 | 0 |
_aRoutledge studies in accounting ; _v14 |
|
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | 0 | _a1. 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. | |
| 530 | _aAlso available in print edition. | ||
| 538 | _aMode of access: World Wide Web. | ||
| 650 | 0 | _aAccounting. | |
| 650 | 0 |
_aAccounting _xLaw and legislation. |
|
| 655 | 7 |
_aElectronic books. _2lcsh |
|
| 776 | 1 | _z9780415891950 (alk. paper) | |
| 856 | 4 | 0 | _uhttp://www.tandfebooks.com/isbn/9780203796030 |
| 999 |
_c12928 _d12927 |
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