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Item Details
| Title:
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RETHINKING FINANCIAL REPORTING
STANDARDS, NORMS AND INSTITUTIONS |
| By: |
Shyam Sunder |
| Format: |
Paperback |
| List price:
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£64.00 |
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We currently do not stock this item, please contact the publisher directly for
further information.
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| ISBN 10: |
1680831445 |
| ISBN 13: |
9781680831443 |
| Publisher: |
NOW PUBLISHERS INC |
| Pub. date: |
27 July, 2016 |
| Series: |
Foundations and Trends in Accounting |
| Pages: |
126 |
| Description: |
There are three approaches to defining financial reporting based on attributes, goals, and practice. The first specifies attributes of good reporting. A second approach is to focus on goals of society or of some specified individuals. Looking to practice for guidance on defining the financial reporting regime is the third major approach. |
| Synopsis: |
What are the properties of a good financial reporting regime? There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. The first specifies some attributes of good reporting. A second approach is to focus on goals of society or of some specified individuals or groups. Looking to practice for guidance on defining and understanding the financial reporting regime is the third major approach. These three approaches-attributes, goals, and practice are not mutually exclusive. It is unlikely that any one of them is entirely satisfactory by itself; they complement one another. Rethinking Financial Reporting argues for such a syncretic attitude to financial reporting regime. |
| Publication: |
US |
| Imprint: |
now publishers Inc |
| Returns: |
Non-returnable |
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