Contemporary Issues in Accounting Regulation
Published on 31. October 2000
Book
Hardback
XXI, 211 pages
978-0-7923-8440-3 (ISBN)
Description
Contemporary Issues in Accounting Regulation
looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
More details
Edition
2001 ed.
Language
English
Place of publication
New York
United States
Target group
College/higher education
Professional and scholarly
Research
Illustrations
XXI, 211 p.
Dimensions
Height: 241 mm
Width: 160 mm
Thickness: 18 mm
Weight
524 gr
ISBN-13
978-0-7923-8440-3 (9780792384403)
DOI
10.1007/978-1-4615-4589-7
Schweitzer Classification
Other editions
Additional editions
Stuart McLeay | Angelo Riccaboni
Contemporary Issues in Accounting Regulation
Book
10/2012
Springer
€160.49
Shipment within 7-9 days
Content
1. State Versus Market: Contending Interests In The Struggle To Control French Accounting Standardisation.- 2. The State Of Accounting And The State Of The State.- 3. Regulating Accounting Within The Political And Legal System.- 4. The 'Public Interest' In The Context Of Accounitng Regulation.- 5. Participation And Non-Participation In The Standard Setting Process.- 6. Related Party Transactions : A Case Study Of Standard Setting In The Uk.- 7. The Regulation Of Public Disclosure: An Introductory Analysis With Application To International Accounting Standards.- 8. Is The Usefulness Approach Useful? Some Reflections On The Utility Of Public Information.- 9. Corporate Governance And Creative Accounting: A Comparison Between Spain And The Uk.- 10. Deregulation Of Small Company Financial Reporting In The Uk.- 11. The Impact Of Price Controls On Accounting Policy Choice: An International Study Of Depreciation Methods In The Electricity Industry.