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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

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

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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
See Article on Publisher Site

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 SheetEmerald Publishing

Published: Mar 1, 2003

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

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