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Accounting Standard Setting Process von Gautam Mitra (2010, Taschenbuch)
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Artikelzustand:
Titel: ACCOUNTING STANDARD SETTING PROCESS, Untertitel: THE ROLE OF INTERVENERS, Einband: Taschenbuch, Autor: Gautam Mitra, Verlag: LAP LAMBERT Academic Publishing, Sprache: Englisch, Seiten: 408, Maße: 220x150x25 mm, Gewicht: 626 g, Verkäufer: buch-mimpf.
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Produktinformation
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.Produktkennzeichnungen
ISBN-103838336062
ISBN-139783838336060
eBay Product ID (ePID)161392691
Produkt Hauptmerkmale
VerlagLap Lambert Academic Publishing
Erscheinungsjahr2010
Anzahl der Seiten408 Seiten
SpracheEnglisch
PublikationsnameAccounting Standard Setting Process
AutorGautam Mitra
FormatTaschenbuch
Zusätzliche Produkteigenschaften
HörbuchNo
InhaltsbeschreibungPaperback
MitautorArnabdebnarayan Ray
Item Height2cm
Item Length22cm
Item Width15cm
Item Weight626g
