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.
具體描述
讀後感
評分
評分
評分
評分
用戶評價
相關圖書
本站所有內容均為互聯網搜索引擎提供的公開搜索信息，本站不存儲任何數據與內容，任何內容與數據均與本站無關，如有需要請聯繫相關搜索引擎包括但不限於百度，google,bing,sogou 等
© 2025 qciss.net All Rights Reserved. 小哈圖書下載中心 版权所有