Includes bibliographical references (pages 418-427) and index.
Contents
'Present troubles, and more to come' -- The invention of the accounting standard -- Honeymoon period : 1970 -- 1974 -- Accounting for changing prices : the struggle begins -- The holy grail -- The going gets tougher : 1975 -- 1979 -- Reforming the system -- The art of the possible : 1980 -- 1984 -- Accounting for changing prices : the struggle continues and ends badly -- Losing steam : 1985 -- 1990 -- Setting accounting standards 1969-1990 : technical and political realms -- Appendices -- Sources -- Statement of intent on accounting standards in the 1970's -- Extracts from the Watts Report -- Chairmen of the Accounting Standards Committee -- Secretaries to the Accounting Standards Committee -- Members of the Accounting Standards Committee -- Statements of standard accounting practice issued -- Exposure drafts issued -- Submissions on exposure drafts -- Bibliography -- Index.
Summary
This fine account of the period following the 1960s charts the history of the Accounting Standards Committee. Written by a respected scholar, it makes a major contribution to the history of financial reporting.
Local Note
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