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.
Contemporary Issues in Accounting Regulation
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Inside This Book
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First Sentence:
This chapter seeks to identify contending interests in the struggle to control French accounting standardisation and to understand their motivation for involvement. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
accounting standardisation, national accounting code, fiscal appendix, principi contabili, belief profile, less informed traders, civil assets, conditional matrix, comptable général, accounting regulation, statutory accounts, accounting plan, plan comptable, depreciation policy, price control regulation, standardisation process, electricity generating companies, related party transactions, exposure draft, differential reporting, statutory auditors, creative accounting, sector membership, accounting standard setting, optimal regime Key Phrases - Capitalized Phrases (CAPs): (learn more)
New Zealand, Civil Code, Accounting Standards Committee, Financial Reporting Council, New York, Nordic Europe, Mutual Recognition, Companies Act, Institute of Chartered Accountants, Weak Harmonisation, Journal of Accounting Research, Strong Harmonisation, Bank of Italy, Fourth Directive, Ministerial Order, Regulated Private, Accounting Horizons, Commercial Code, Commission de Normalisation des Comptabilités, Journal of Accountancy, American Political Science Review, Conseil Economique, Conseil Supérieur de la Comptabilité, Consultative Committee of Accountancy Bodies, Corporate Financial Performance New!
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Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
This chapter seeks to identify contending interests in the struggle to control French accounting standardisation and to understand their motivation for involvement. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
accounting standardisation, national accounting code, fiscal appendix, principi contabili, belief profile, less informed traders, civil assets, conditional matrix, comptable général, accounting regulation, statutory accounts, accounting plan, plan comptable, depreciation policy, price control regulation, standardisation process, electricity generating companies, related party transactions, exposure draft, differential reporting, statutory auditors, creative accounting, sector membership, accounting standard setting, optimal regime Key Phrases - Capitalized Phrases (CAPs): (learn more)
New Zealand, Civil Code, Accounting Standards Committee, Financial Reporting Council, New York, Nordic Europe, Mutual Recognition, Companies Act, Institute of Chartered Accountants, Weak Harmonisation, Journal of Accounting Research, Strong Harmonisation, Bank of Italy, Fourth Directive, Ministerial Order, Regulated Private, Accounting Horizons, Commercial Code, Commission de Normalisation des Comptabilités, Journal of Accountancy, American Political Science Review, Conseil Economique, Conseil Supérieur de la Comptabilité, Consultative Committee of Accountancy Bodies, Corporate Financial Performance New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
Citations (learn more)
This book cites 89
books:
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- Business Financial Accounting: An Introduction by Tony Davies on page 117, and Back Matter
- Comparative International Accounting (9th Edition) by Christopher Nobes on page 58, and Back Matter
- Related Party Transactions (Research study - Canadian Institute of Chartered Accountants) by Alister K. Mason on page 108, and page 118
- The Regulation of Accounting Practice (Modern developments in accounting and finance) by Peter Taylor on page 94, and page 103
- Financial Accounting [With 2003 Home Depot Report] by Jan R. Williams on page 87, and page 97
See all 89 books this book cites
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