| Rethinking Financial Reporting: Standards, Norms and Institutions Contributor(s): Sunder, Shyam (Author) |
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ISBN: 1680831445 ISBN-13: 9781680831443 Publisher: Now Publishers OUR PRICE: $80.75 Product Type: Paperback Published: July 2016 |
| Additional Information |
| BISAC Categories: - Business & Economics | Accounting - Financial - Business & Economics | Accounting - General |
| Series: Foundations and Trends(r) in Accounting |
| Physical Information: 0.29" H x 6.14" W x 9.21" (0.44 lbs) 136 pages |
| Descriptions, Reviews, Etc. |
| Publisher 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. |
