haku: @author Page, M. / yhteensä: 8
viite: 6 / 8
| Tekijä: | Hopwood, A. Page, M. |
| Otsikko: | The future of accounting standards. |
| Lehti: | Accountancy
1987 : SEP, VOL. 100:1129, p. 114-116 |
| Asiasana: | ACCOUNTING STANDARDS UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | A review of the current self-regulatory system of setting standards, its survival within a changing financial system and a reassessment of the role of financial statements, based on views expressed during a study group meeting. The authors outline that there has been no compulsion for private companies to follow standards, the use of financial statements, the fate of future regulation, the enforcement of standards and who should set them. |
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