Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969-1990Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting. Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big ‘set battles’ between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting. It covers a range of topics, including:
A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students. |
Contents
Technical and Political Realms | |
Notes | |
Sources | |
Statement of Intent on Accounting Standards in the 1970s | |
Extracts from the Watts Report | |
Chairmen of the Accounting Standards Committee | |
Secretaries to the Accounting Standards Committee | |
Members of the Accounting Standards Committee | |
The Struggle Begins | |
The Holy Grail | |
19751979 | |
Reforming the System | |
19801984 | |
The Struggle Continues and Ends Badly | |
Losing Steam? 19851990 | |
Statements of Standard Accounting Practice Issued | |
Exposure Drafts Issued | |
Submissions on Exposure Drafts | |
Other editions - View all
Financial Reporting in the UK: A History of the Accounting Standards ... B.A. Rutherford Limited preview - 2007 |
Financial Reporting in the UK: A History of the Accounting Standards ... B. A. Rutherford No preview available - 2013 |
Financial Reporting in the UK: A History of the Accounting Standards ... Brian A. Rutherford No preview available - 2007 |