Guidelines for Financial Reporting Standards

Front Cover
Taylor & Francis, 1997 - Business & Economics - 116 pages
Solomon's guidelines first presented in 1989 achieved the unusual feat of bringing out of the closet of academic journals the need for accounting standards and impacting official policy in the UK with his conceptual framework. Against the historical macro-level backdrop of Britain's Accounting Standards Committee and the evolved canon of GAAP (gene.
 

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Contents

Introduction
3
The purposes of financial reporting
13
Financial statements and their elements
21
The qualitative characteristics of accounting information
41
Recognition and measurement
57
The choice of a general purpose accounting model
65
Glossary
91
References
116
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