ACCOUNTING STANDARD SETTING PROCESS: THE ROLE OF INTERVENERS - Softcover
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.
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- PublisherLAP Lambert Academic Publishing
- Publication date2010
- ISBN 10 3838336062
- ISBN 13 9783838336060
- BindingPaperback
- Number of pages408
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ACCOUNTING STANDARD SETTING PROCESS: THE ROLE OF INTERVENERS
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Book Description Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 408 pp. Englisch. Seller Inventory # 9783838336060
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ACCOUNTING STANDARD SETTING PROCESS
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Book Description Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. 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, the. Seller Inventory # 5414166
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ACCOUNTING STANDARD SETTING PROCESS : THE ROLE OF INTERVENERS
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ISBN 13: 9783838336060
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Book Description Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - 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. Seller Inventory # 9783838336060
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