ACCOUNTING STANDARD SETTING PROCESS: THE ROLE OF INTERVENERS - Softcover

Mitra, Gautam; Ray, Arnabdebnarayan

Softcover

ISBN 10: 3838336062 ISBN 13: 9783838336060

Verlag: LAP Lambert Academic Publishing, 2010

Inhaltsangabe

Quality of corporate financial reporting potentially rises if standard accounting rules/principles are of high quality and compliance to them is strongly enforced. But the book reveals immediate problem of political intervention facing market economies, their investors and creditors. It elaborates the forms and timings of lobbying; presents 47 cases of intervention [1960s-2005] involving 12 national standard setters and the global standard setter; classifies the motivating factors for political lobbying; describes the effect of intervention that depended mainly upon form of financial reporting, affected transparency and flexibility of standard setting. This situation calls for measures to reduce the depressing outcome of politicization on accounting and the book sets safeguards to the interveners? activities from economic consequences, conceptual framework and due process considerations in standard setting.. This study should help standard setters, securities regulators, serious researchers on accounting and students at large to understand how interveners make such interpretations.

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Über die Autorin bzw. den Autor

Dr Arnabdebnarayan Ray jest ksi¿gowym kosztów i pracuje jako wyk¿adowca, Umeschandra College, Kökata Dr Gautam Mitra jest bieg¿ym ksi¿gowym i pracuje jako czytelnik w Centre for Management Studies, Burdwan University.

Details zur Ausgabe

• Verlag: LAP Lambert Academic Publishing
• Erscheinungsdatum: 2010
• Sprache: Englisch
• ISBN 10: 3838336062
• ISBN 13: 9783838336060
• Einband: Taschenbuch
• Anzahl der Seiten: 408
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Fastbook Publishing; customerservice@vdm-vsg.de; ; Brivibas gatve 197; Riga; 1039; Lettland