Written by a well known author who is very close to the material without being compromised by direct involvement in standard setting, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting. It is 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 topics; the evolution of the institutional machinery of standard-setting; the politics of standard setting; the theory of accounting standardization; and the emergence of a conceptual framework for financial reporting. It is 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.
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