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Financial Reporting in the UK : A History of the Accounting Standards Committee, 1969 - 1990. 英国における財務報告－ 会計基準委員会の歴史 1969～90年－
・ISBN 978-0-415-39421-5 2007 hard GB£ 210.00
￥66,528.- (税込) ※（※）価格はご注文時の参考価格となります。
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・ISBN 978-0-415-51250-3 2012 paper GB£ 61.99
￥19,638.- (税込) ※（※）価格はご注文時の参考価格となります。
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-0-203-93413-5
| 著者・編者 | Rutherford, Brian A., |
|---|---|
| シリーズ | Routledge Historical Perspectives in Accounting |
| 出版社 | (Routledge, UK) |
| ページ数 | 456 pp. |
| 言語 | ENG |
| ニュース番号 | ＜541-688 543-507＞ |
解説
Written 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:
- the formulation of standards on specific topics
- the evolution of the institutional machinery of standard-setting
- the politics of standard-setting
- the theory of accounting standardization
- the emergence of a conceptual framework for financial reporting.
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.