Contemporary Issues in Accounting Regulation

McLeay, Stuart (EDT); Riccaboni, Angelo (EDT)

ISBN 10: 1461370736 / ISBN 13: 9781461370734

Edité par Springer, 2012

N° de réf. du vendeur 19200045-n

Synopsis :

Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Détails bibliographiques

Titre : Contemporary Issues in Accounting Regulation
Éditeur : Springer
Date d'édition : 2012
Reliure : Couverture souple
Etat : New