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Accounting standards – a new era

Accounting standards – a new era The author analyses the recent history of financial reporting and shows that its complexities are inevitable. He sets out the basis for a fair value model stemming from a conceptual framework and argues that if financial reporting rules are to be correctly drawn from such a framework the resulting reports will be complex and require well‐trained professional analysis to both understand them and to explain them. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Balance Sheet Emerald Publishing

Accounting standards – a new era

David Damant
Balance Sheet , Volume 11 (1): 12 – Mar 1, 2003
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12 pages

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Publisher
Emerald Publishing
Copyright
Copyright © 2003 MCB UP Ltd. All rights reserved.
ISSN
0965-7967
DOI
10.1108/09657960310467836
Publisher site
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Abstract

The author analyses the recent history of financial reporting and shows that its complexities are inevitable. He sets out the basis for a fair value model stemming from a conceptual framework and argues that if financial reporting rules are to be correctly drawn from such a framework the resulting reports will be complex and require well‐trained professional analysis to both understand them and to explain them.

Journal

Balance Sheet – Emerald Publishing

Published: Mar 1, 2003

Keywords: Accounting standards; Financial reporting; Financial instruments; Audit committees

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