Accountants without Standards: Compulsion or Evolution in Company Accountancy (Hobart Papers): No. 128

by D . R . Myddelton (Author), D . R . Myddelton (Author)

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  Paperback
  1995

  $10.97

  Statements of standard accounting practice (SSAPs) should be limited to disclosure requirements for listed companies and should not attempt to prescribe rules on measurement. There is little evidence that the growth of standards has produced any measurable benefits to the public.