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
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