The nature of accounting regulation
Dennis, Ian.
The nature of accounting regulation [electronic resource] / Ian Dennis. - 1st ed. - New York : Routledge, 2014. - 135 p. - Routledge studies in accounting ; 14 .
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.
Mode of access: World Wide Web.
9780203796030 (e-book : PDF)
Accounting.
Accounting--Law and legislation.
Electronic books.
The nature of accounting regulation [electronic resource] / Ian Dennis. - 1st ed. - New York : Routledge, 2014. - 135 p. - Routledge studies in accounting ; 14 .
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.
Mode of access: World Wide Web.
9780203796030 (e-book : PDF)
Accounting.
Accounting--Law and legislation.
Electronic books.