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Guidelines for Financial Reporting Standards
ISBN-13:
9781000526370
Veröffentl:
2021
Seiten:
134
Autor:
David Solomons
eBook Typ:
EPUB
eBook Format:
EPUB
Kopierschutz:
0 - No protection
Sprache:
Englisch
Beschreibung:
First Published in 1997. David Solomons was originally invited to prepare his Guidelines for Financial Reporting Standards by Professor Bryan Carsberg, who was Director of Research at the Institute of Chartered Accountants in England and Wales until 1987. The Guidelines made a considerable impact in the UK, achieving the unusual feat of bringing conceptual issues out of the academic journals and into the professional press.
1 Introduction 2 The purposes of financial reporting 3 Financial statements and their elements 4 The qualitative characteristics of accounting information 5 Recognition and measurement 6 The choice of a general purpose accounting model
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