The UK Accounting Standards Board, 1990-2000
Title | The UK Accounting Standards Board, 1990-2000 PDF eBook |
Author | David Tweedie |
Publisher | Taylor & Francis |
Pages | 279 |
Release | 2023-07-28 |
Genre | Business & Economics |
ISBN | 1000907252 |
In the late 1980s, financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for government to replace the accountants’ self-regulation with a tough regulatory regime close to the American model. Also, rapid change in the financial industry was generating complex new financial schemes for which existing accounting standards were inadequate. This book tells the story of the next decade: the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work. Innovations they developed have become part of global accounting standards. The story is told in the words of three board members, all of whom had spent their careers in accounting, one as a senior technical partner of a Big 4 audit firm, one as an executive in major multinational businesses, one as a university professor: respectively, the Chairman, Sir David Tweedie; the Technical Director, Allan Cook; and the academic board member, Professor Geoffrey Whittington. The medium is for the most part conversation, with the standard-setters questioned by Cambridge Professor Geoff Meeks, recorded over three years producing a more vivid picture of motivations and events. Also, in this technically demanding subject, it has the advantage of a simpler, more informal, and engaging conversational style and language. The book will appeal not just to accountants interested in the origins of the rules they are following and students learning why those rules were adopted, but also to anyone interested in how, in spheres beyond accounting, to harness the expertise and support of business regulatees without suffering regulatory capture.
The Cadbury Committee
Title | The Cadbury Committee PDF eBook |
Author | Laura F. Spira |
Publisher | |
Pages | 280 |
Release | 2013-08-29 |
Genre | Business & Economics |
ISBN | 0199592195 |
This book explores the work of the Cadbury Committee which in 1992 produced the UK's original corporate governance code. It represents a major contribution to the history of the development of UK corporate governance in the late twentieth century: the why, how, what, and when of governance developments.
UK accounting standards
Title | UK accounting standards PDF eBook |
Author | Accounting Standards Committee |
Publisher | |
Pages | |
Release | 1989 |
Genre | Accounting |
ISBN |
Accounting Principles for Non-Executive Directors
Title | Accounting Principles for Non-Executive Directors PDF eBook |
Author | Peter Holgate |
Publisher | Cambridge University Press |
Pages | 276 |
Release | 2009-03-05 |
Genre | Business & Economics |
ISBN | 0521509785 |
A clear, jargon-free explanation of the key elements behind a listed company's annual report and accounts.
Corporate Financial Reporting
Title | Corporate Financial Reporting PDF eBook |
Author | Andrew Higson |
Publisher | SAGE |
Pages | 244 |
Release | 2003-02-28 |
Genre | Business & Economics |
ISBN | 9780761971412 |
The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
Accounting Standards
Title | Accounting Standards PDF eBook |
Author | Niall MacLochlainn |
Publisher | Oak Tree Press (Ireland) |
Pages | 165 |
Release | 1997 |
Genre | Accounting |
ISBN | 9781860760501 |
Accounting standards for the UK and Ireland are set by the Accounting Standards Board, an independent body which, since its formation in 1990, has issued eight Financial Reporting Statements and adopted more than 20 Statements of Accounting Practice issued by its predecessor, the Accouting Standards Committee. Also in issue are more than a dozen exposure drafts and other documents issued for discussion and consultation.
Accounting Standards
Title | Accounting Standards PDF eBook |
Author | Niall MacLochlainn |
Publisher | |
Pages | 132 |
Release | 1995 |
Genre | Accounting |
ISBN | 9781872853840 |
Accounting standards for the UK and Ireland are set by the Accounting Standards Board, an independent body, which, since its formation in 1990, has issued eight Financial Reporting Standards and adopted more than 20 Statements of Standard Accounting Practice issued by its predecessor, the Accounting Standards Committee. Also in issue are more than a dozen exposure drafts and other documents issued for discussion and consultation.