THE PROBLEMS OF ACCOUNTING STANDARDS

被引：0
|
作者：
Myddelton, D. R. [1 ,2 ]
机构：
[1] Cranfield Univ, Dept Finance & Accounting, Cranfield, Beds, England
[2] Inst Econ Affairs, London, England
来源：
ECONOMIC AFFAIRS | 2012年 / 32卷 / 03期
关键词：
acceptance; accuracy; comparability; expectations; judgement;
D O I：
10.1111/j.1468-0270.2012.02173.x
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The main purpose of company accounts is stewardship, so accounting standards based on 'decision-usefulness for investors' are misconceived. And making the standards compulsory 'Instructions' rather than voluntary 'Suggestions' causes many additional problems. All we really need is the Companies Act requirement for accounts to show 'a true and fair view'
引用
收藏
页码：44 / 49
页数：6
相关论文
共 50 条
  • [1] Research on the Quality Problems of New Accounting Standards' Earnings
    Zhang, Kaiyuan
    Zeng, Liufang
    Xie, Zirui
    [J]. PROCEEDINGS OF THE 2016 INTERNATIONAL CONFERENCE ON EDUCATION, MANAGEMENT AND COMPUTING TECHNOLOGY (ICEMCT-16), 2016, 59 : 124 - 127
  • [2] Problems and Countermeasures in the Implementation of Small Business Accounting Standards in China
    Zhang, Feng-huan
    [J]. 2015 5th International Conference on Applied Social Science (ICASS 2015), Pt 3, 2015, 82 : 328 - 332
  • [3] Accounting standards of the Accounting Guild
    Weil, Felix
    [J]. ARCHIV FUR SOZIALWISSENSCHAFT UND SOZIALPOLITIK, 1924, 52 (01): : 196 - 217
  • [4] Accounting standards and the economics of standards
    Meeks, Geoff
    Swann, G. M. Peter
    [J]. ACCOUNTING AND BUSINESS RESEARCH, 2009, 39 (03) : 191 - 210
  • [5] Accounting standards
    Stempf, Victor H.
    [J]. JOURNAL OF ACCOUNTANCY, 1942, 73 (01): : 61 - 74
  • [6] Domestic accounting standards, International Accounting Standards, and the predictability of earnings
    Ashbaugh, H
    Pincus, M
    [J]. JOURNAL OF ACCOUNTING RESEARCH, 2001, 39 (03) : 417 - 434
  • [7] The Research on Internal Control Problems under the Condition of the New Accounting Standards
    Zhou, Jie
    [J]. PROCEEDINGS OF THE 2012 INTERNATIONAL CONFERENCE ON MANAGEMENT INNOVATION AND PUBLIC POLICY (ICMIPP 2012), VOLS 1-6, 2012, : 750 - 753
  • [8] International accounting standards and accounting quality
    Barth, Mary E.
    Landsman, Wayne R.
    Lang, Mark H.
    [J]. JOURNAL OF ACCOUNTING RESEARCH, 2008, 46 (03) : 467 - 498
  • [9] The Historical Changes and Existing Problems of Goodwill Accounting Standards in China and the United States
    Yu Hongyuan
    Li Yuju
    Guo Yuxin
    [J]. PROCEEDINGS OF THE FOURTH INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION & DEVELOPMENT, BK ONE & TWO, 2017, : 175 - 178
  • [10] SIMPLIFYING ACCOUNTING STANDARDS
    SANBORN, RH
    [J]. JOURNAL OF ACCOUNTANCY, 1990, 169 (06): : 15 - 15
12345