Contemporary Issues in Accounting Regulation

. Ed(s): McLeay, Stuart; Riccaboni, Angelo

ISBN 10: 0792384407 / ISBN 13: 9780792384403

Verlag: Kluwer Academic Publishers, 2000

Explores the tension between power of state and forces of market, and other aspects of political dimension to accounting regulation. This book also examines the process of setting accounting standards, highlighting the role of standard setters in assessing public support for an issue in face of opposing positions taken by powerful interest groups. Editor(s): McLeay, Stuart; Riccaboni, Angelo. Num Pages: 211 pages, biography. BIC Classification: KFC. Category: (P) Professional & Vocational; (UP) Postgraduate, Research & Scholarly; (UU) Undergraduate. Dimension: 234 x 156 x 14. Weight in Grams: 514. . 2000. Hardback. . . . . Books ship from the US and Ireland. Bestandsnummer des Verkäufers V9780792384403

Inhaltsangabe:

Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Bibliografische Details

Titel: Contemporary Issues in Accounting Regulation
Verlag: Kluwer Academic Publishers
Erscheinungsdatum: 2000
Einband: Hardcover
Zustand: New