Rethinking Financial Reporting: Standards, Norms and Institutions (Foundations and Trends(r) in Accounting)

Rethinking Financial Reporting: Standards, Norms and Institutions (Foundations and Trends(r) in Accounting) image
ISBN-10:

1680831445

ISBN-13:

9781680831443

Author(s): Sunder, Shyam
Released: Sep 28, 2016
Publisher: Now Publishers
Format: Paperback, 136 pages
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Description:

What are the properties of a good financial reporting regime? There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. The first specifies some attributes of good reporting. A second approach is to focus on goals of society or of some specified individuals or groups. Looking to practice for guidance on defining and understanding the financial reporting regime is the third major approach. These three approaches—attributes, goals, and practice—are not mutually exclusive. It is unlikely that any one of them is entirely satisfactory by itself; they complement one another. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.












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