ACCOUNTING STANDARD SETTING PROCESS: THE ROLE OF INTERVENERS - Couverture souple

Mitra, Gautam; Ray, Arnabdebnarayan

 
9783838336060: ACCOUNTING STANDARD SETTING PROCESS: THE ROLE OF INTERVENERS
Couverture souple
ISBN 10 : 3838336062 ISBN 13 : 9783838336060
Editeur : LAP Lambert Academic Publishing, 2010

Synopsis

Quality of corporate financial reporting potentially rises if standard accounting rules/principles are of high quality and compliance to them is strongly enforced. But the book reveals immediate problem of political intervention facing market economies, their investors and creditors. It elaborates the forms and timings of lobbying; presents 47 cases of intervention [1960s-2005] involving 12 national standard setters and the global standard setter; classifies the motivating factors for political lobbying; describes the effect of intervention that depended mainly upon form of financial reporting, affected transparency and flexibility of standard setting. This situation calls for measures to reduce the depressing outcome of politicization on accounting and the book sets safeguards to the interveners? activities from economic consequences, conceptual framework and due process considerations in standard setting.. This study should help standard setters, securities regulators, serious researchers on accounting and students at large to understand how interveners make such interpretations.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

Quality of corporate financial reporting potentially rises if standard accounting rules/principles are of high quality and compliance to them is strongly enforced. But the book reveals immediate problem of political intervention facing market economies, their investors and creditors. It elaborates the forms and timings of lobbying; presents 47 cases of intervention [1960s-2005] involving 12 national standard setters and the global standard setter; classifies the motivating factors for political lobbying; describes the effect of intervention that depended mainly upon form of financial reporting, affected transparency and flexibility of standard setting. This situation calls for measures to reduce the depressing outcome of politicization on accounting and the book sets safeguards to the interveners? activities from economic consequences, conceptual framework and due process considerations in standard setting.. This study should help standard setters, securities regulators, serious researchers on accounting and students at large to understand how interveners make such interpretations.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP Lambert Academic Publishing
Date d'édition
2010
Langue
anglais
ISBN 10 
3838336062
ISBN 13 
9783838336060
Reliure
Broché
Nombre de pages
408
Coordonnées du fabricant
non disponible
Personne responsable
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