Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969-1990 - Routledge Historical Perspectives in Accounting (Paperback)B. A. Rutherford (author)
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Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting.
Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big `set battles' between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting.
It covers a range of topics, including:
the formulation of standards on specific topicsthe evolution of the institutional machinery of standard-settingthe politics of standard-settingthe theory of accounting standardization the emergence of a conceptual framework for financial reporting.
A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students.
Publisher: Taylor & Francis Ltd
Number of pages: 18
Weight: 635 g
Dimensions: 235 x 159 x 25 mm
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