TY - BOOK AU - Dennis,Ian TI - The nature of accounting regulation T2 - Routledge studies in accounting SN - 9780203796030 (e-book : PDF) PY - 2014/// CY - New York PB - Routledge KW - Accounting KW - Law and legislation KW - Electronic books KW - lcsh N1 - 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 UR - http://www.tandfebooks.com/isbn/9780203796030 ER -