The nature of accounting regulation[...
Dennis, Ian.

 

  • The nature of accounting regulation[electronic resource] /
  • 紀錄類型: 書目-語言資料,印刷品 : Monograph/item
    杜威分類號: 657.0218
    書名/作者: The nature of accounting regulation/ Ian Dennis.
    作者: Dennis, Ian.
    出版者: New York : : Routledge,, 2014.
    面頁冊數: 135 p.
    標題: Accounting.
    標題: Accounting - Law and legislation.
    ISBN: 9780203796030 (e-book : PDF)
    書目註: Includes bibliographical references and index.
    內容註: 1. Introduction -- 2. The nature of modern accounting practice -- 3. The role of theory and of conceptual frameworks in standard setting -- 4. Kinds of rules in accounting standards -- 5. The nature and role of explanatory guidance in accounting standards -- 6. The nature and role of objectives in accounting standards -- 7. The anatomy of accounting standards -- 8. Implications for standard setters -- References -- Index.
    電子資源: Click here to view
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