Accountants Without Standards?: Compulsion Or Evolution in Company Accounting
Statements of standard accounting practice (SSAPs) should be limited to disclosure requirements for listed companies and should not attempt to prescribe rules on measurement. There is little evidence that the growth of standards has produced any measurable benefits to the public.
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FOREWORD Colin Robinson
H ARGUMENTS FOR AND AGAINST STANDARDS
THE PURPOSE OF COMPANY ACCOUNTS
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2nd edn accounting practice accounting principles Accounting Standards Board Accounting Standards Committee Accounting Theory American Accounting Association amount annual accounts ASB's audit auditors of accounts balance sheet Business cash flow statements Companies Act 1985 company accounts Company Law company's compulsory standards Constant Purchasing Power Creative Accounting Current Cost Accounting D.R. Myddelton deferred tax disclosure requirements ECONOMIC AFFAIRS enforcement example exposure drafts fair view FASB FASB's Conceptual Financial Accounting Financial Reporting Council Financial Reporting Standards financial statements fixed assets give a true historical cost IASC ICAEW inflation accounting INSTITUTE OF ECONOMIC Instructions issue judgement liabilities listed companies London measurement method Prentice-Hall preparers and auditors professional accounting bodies profit and loss purchased goodwill realisable value regulation Retail Prices Index rules Sandilands Committee shareholders SSAP 15 standard-setters Stock exchanges Suggestions true and fair UK Accounting Standards UK companies UK GAAP