Contemporary Issues in Accounting RegulationStuart McLeay, Angelo Riccaboni Springer Science & Business Media, 2001 - 211 pages Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices. |
Table des matières
STATE VERSUS MARKET CONTENDING INTERESTS IN THE STRUGGLE TO CONTROL FRENCH ACCOUNTING STANDARDISATION | 1 |
THE STATE OF ACCOUNTING AND THE STATE OF THE STATE | 41 |
REGULATING ACCOUNTING WITHIN THE POLITICAL AND LEGAL SYSTEM | 59 |
THE PUBLIC INTEREST IN THE CONTEXT OF ACCOUNTING REGULATION | 79 |
PARTICIPATION AND NONPARTICIPATION IN THE STANDARD SETTING PROCESS | 95 |
RELATED PARTY TRANSACTIONS A CASE STUDY OF STANDARD SETTING IN THE UK | 105 |
THE REGULATION OF PUBLIC DISCLOSURE AN INTRODUCTORY ANALYSIS WITH APPLICATION TO INTERNATIONAL ACCOUNTING... | 119 |
IS THE USEFULNESS APPROACH USEFUL? SOME REFLECTIONS ON THE UTILITY OF PUBLIC INFORMATION | 135 |
CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING A COMPARISON BETWEEN SPAIN AND THE UK | 155 |
DEREGULATION OF SMALL COMPANY FINANCIAL REPORTING IN THE UK | 167 |
THE IMPACT OF PRICE CONTROLS ON ACCOUNTING POLICY CHOICE AN INTERNATIONAL STUDY OF DEPRECIATION METHODS IN ... | 187 |
| 199 | |
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Expressions et termes fréquents
accounting policy accounting principles accounting profession accounting regulation Accounting Standards Board adopted agencies analysis annual accounts annual report appointed approach to accounting audit auditors bank bilancio bodies CCAB Commission company law Comptabilité Comptable CONSOB corporate Corte di Cassazione creative accounting decree depreciation policy dirigisme disclosure economic enterprise exposure draft factor FASB Financial Accounting Financial Reporting Council financial statements firms fiscal France GAAP Greece Greek accounting grounded theory Harmonisation HEGAS hydro electricity IASC Il Sole 24 industry influence information level institutional interest groups International Accounting Standards investors issue Journal of Accounting legislation lobbying London medium-sized companies membership national accounting national accounting code organisations political private sector profit public information public interest public sector regulatory related party transactions representatives responses role rules small companies standard setting process structure Table users