Download E-books Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969-1990 (Routledge Historical Perspectives in Accounting) PDF

By B.A. Rutherford

Written by means of a well known writer, this e-book makes an incredible contribution to the historical past of economic reporting, exploring the present and foreign elements of normal setting.

Compiled via session of a large amount of appropriate literature and interviews with loads of key gamers of the ASC, it analyzes the large ‘set battles’ among commonplace setters and preparers of monetary statements, over subject matters akin to fee swap accounting, goodwill, and leasing and foreign exchange translation, the stand-offs which behind schedule improvement in particular components and the smaller skirmishes which impeded the paintings of bettering monetary reporting.

It covers quite a number subject matters, including:

  • the formula of criteria on particular topics
  • the evolution of the institutional equipment of standard-setting
  • the politics of standard-setting
  • the idea of accounting standardization
  • the emergence of a conceptual framework for monetary reporting.

A effective account of the interval following the Nineteen Sixties, charting the historical past of the Accounting criteria Committee, this booklet is a vital source for enterprise and finance students.

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Read or Download Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969-1990 (Routledge Historical Perspectives in Accounting) PDF

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