||About the Author||Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School.
Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,&...
[PDF.xs75] The Nature of Accounting Regulation (Routledge Studies in Accounting) Rating: 4.77 (503 Votes)
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