The UK accounting standards board, 1990-2000: restoring honesty and trust in accounting
"In the late 1980's financial accounting in Britain was in disarray. 'Creative' accounting was rife. The authority of the industry's standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandone...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London ; New York
Routledge
2024
|
| Schriftenreihe: | Routledge studies in accounting
49 |
| Schlagworte: | |
| Zusammenfassung: | "In the late 1980's financial accounting in Britain was in disarray. 'Creative' accounting was rife. The authority of the industry's standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for government to replace the accountants' self-regulation with a tough regulatory regime close to the American model. Also, rapid change in the financial industry was generating complex new financial schemes for which existing accounting standards were inadequate. This book tells the story of the next decade: the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work. Innovations they developed have become part of global accounting standards. The story is told in the words of three Board members, all of whom had spent their careers in accounting, one as senior technical partner of a Big 4 audit firm, one as executive in major multinational businesses, one as a university professor: respectively, the Chairman, Sir David Tweedie, the Technical Director, Allan Cook, and the academic Board member, Professor Geoffrey Whittington. The medium is for the most part conversation, recorded over three years, producing a more vivid picture of motivations and events. Also, in this technically demanding subject, it has the advantage of a simpler, more informal and engaging conversational style and language. The book will appeal not just to accountants interested in the origins of the rules they are following and students learning why those rules were adopted, but also to anyone interested in how, in spheres beyond accounting, to harness the expertise and support of business regulatees without suffering regulatory capture"-- |
| Beschreibung: | xxx, 254 Seiten Illustrationen |
| ISBN: | 9781032388151 pbk. 9781032388168 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV049351179 | ||
| 003 | DE-604 | ||
| 005 | 20240122 | ||
| 007 | t | ||
| 008 | 231005s2024 a||| b||| 00||| eng d | ||
| 020 | |a 9781032388151 |c hbk. |9 978-1-032-38815-1 | ||
| 020 | |a pbk. |a 9781032388168 |9 978-1-032-38816-8 | ||
| 035 | |a (OCoLC)1409132096 | ||
| 035 | |a (DE-599)BVBBV049351179 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-11 | ||
| 084 | |a QE 050 |0 (DE-625)141293: |2 rvk | ||
| 100 | 1 | |a Tweedie, David |d 1944- |e Verfasser |0 (DE-588)1218266260 |4 aut | |
| 245 | 1 | 0 | |a The UK accounting standards board, 1990-2000 |b restoring honesty and trust in accounting |c David Tweedie, Allan Cook, Geoffrey Whittington ; in conversation with Geoff Meeks ; with a foreword by Robert Bruce |
| 246 | 1 | 3 | |a The United Kingdom accounting standards board, 1990-2000 |
| 264 | 1 | |a London ; New York |b Routledge |c 2024 | |
| 300 | |a xxx, 254 Seiten |b Illustrationen | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Routledge studies in accounting |v 49 | |
| 520 | 3 | |a "In the late 1980's financial accounting in Britain was in disarray. 'Creative' accounting was rife. The authority of the industry's standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for government to replace the accountants' self-regulation with a tough regulatory regime close to the American model. Also, rapid change in the financial industry was generating complex new financial schemes for which existing accounting standards were inadequate. This book tells the story of the next decade: the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work. Innovations they developed have become part of global accounting standards. The story is told in the words of three Board members, all of whom had spent their careers in accounting, one as senior technical partner of a Big 4 audit firm, one as executive in major multinational businesses, one as a university professor: respectively, the Chairman, Sir David Tweedie, the Technical Director, Allan Cook, and the academic Board member, Professor Geoffrey Whittington. The medium is for the most part conversation, recorded over three years, producing a more vivid picture of motivations and events. Also, in this technically demanding subject, it has the advantage of a simpler, more informal and engaging conversational style and language. The book will appeal not just to accountants interested in the origins of the rules they are following and students learning why those rules were adopted, but also to anyone interested in how, in spheres beyond accounting, to harness the expertise and support of business regulatees without suffering regulatory capture"-- | |
| 653 | 2 | |a Accounting Standards Board (Great Britain) | |
| 653 | 0 | |a Accounting / Great Britain | |
| 653 | 2 | |a Accounting Standards Board (Great Britain) | |
| 653 | 0 | |a Accounting | |
| 653 | 2 | |a Great Britain | |
| 700 | 1 | |a Cook, Allan |e Sonstige |4 oth | |
| 700 | 1 | |a Whittington, Geoffrey |d 1938- |e Sonstige |0 (DE-588)135997135 |4 oth | |
| 700 | 1 | |a Meeks, Geoffrey |d 1949- |e Sonstige |0 (DE-588)135997178 |4 oth | |
| 700 | 1 | |a Bruce, Robert |e Sonstige |4 oth | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-1-003-34692-0 |
| 830 | 0 | |a Routledge studies in accounting |v 49 |w (DE-604)BV023244323 |9 49 | |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-034611544 | ||
Datensatz im Suchindex
| _version_ | 1804185883981643776 |
|---|---|
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Tweedie, David 1944- |
| author_GND | (DE-588)1218266260 (DE-588)135997135 (DE-588)135997178 |
| author_facet | Tweedie, David 1944- |
| author_role | aut |
| author_sort | Tweedie, David 1944- |
| author_variant | d t dt |
| building | Verbundindex |
| bvnumber | BV049351179 |
| classification_rvk | QE 050 |
| ctrlnum | (OCoLC)1409132096 (DE-599)BVBBV049351179 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03590nam a2200445 cb4500</leader><controlfield tag="001">BV049351179</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20240122 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">231005s2024 a||| b||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781032388151</subfield><subfield code="c">hbk.</subfield><subfield code="9">978-1-032-38815-1</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">pbk.</subfield><subfield code="a">9781032388168</subfield><subfield code="9">978-1-032-38816-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1409132096</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV049351179</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-11</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QE 050</subfield><subfield code="0">(DE-625)141293:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Tweedie, David</subfield><subfield code="d">1944-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1218266260</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The UK accounting standards board, 1990-2000</subfield><subfield code="b">restoring honesty and trust in accounting</subfield><subfield code="c">David Tweedie, Allan Cook, Geoffrey Whittington ; in conversation with Geoff Meeks ; with a foreword by Robert Bruce</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">The United Kingdom accounting standards board, 1990-2000</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London ; New York</subfield><subfield code="b">Routledge</subfield><subfield code="c">2024</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xxx, 254 Seiten</subfield><subfield code="b">Illustrationen</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Routledge studies in accounting</subfield><subfield code="v">49</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">"In the late 1980's financial accounting in Britain was in disarray. 'Creative' accounting was rife. The authority of the industry's standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for government to replace the accountants' self-regulation with a tough regulatory regime close to the American model. Also, rapid change in the financial industry was generating complex new financial schemes for which existing accounting standards were inadequate. This book tells the story of the next decade: the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work. Innovations they developed have become part of global accounting standards. The story is told in the words of three Board members, all of whom had spent their careers in accounting, one as senior technical partner of a Big 4 audit firm, one as executive in major multinational businesses, one as a university professor: respectively, the Chairman, Sir David Tweedie, the Technical Director, Allan Cook, and the academic Board member, Professor Geoffrey Whittington. The medium is for the most part conversation, recorded over three years, producing a more vivid picture of motivations and events. Also, in this technically demanding subject, it has the advantage of a simpler, more informal and engaging conversational style and language. The book will appeal not just to accountants interested in the origins of the rules they are following and students learning why those rules were adopted, but also to anyone interested in how, in spheres beyond accounting, to harness the expertise and support of business regulatees without suffering regulatory capture"--</subfield></datafield><datafield tag="653" ind1=" " ind2="2"><subfield code="a">Accounting Standards Board (Great Britain)</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Accounting / Great Britain</subfield></datafield><datafield tag="653" ind1=" " ind2="2"><subfield code="a">Accounting Standards Board (Great Britain)</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Accounting</subfield></datafield><datafield tag="653" ind1=" " ind2="2"><subfield code="a">Great Britain</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Cook, Allan</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Whittington, Geoffrey</subfield><subfield code="d">1938-</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)135997135</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Meeks, Geoffrey</subfield><subfield code="d">1949-</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)135997178</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Bruce, Robert</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Online-Ausgabe</subfield><subfield code="z">978-1-003-34692-0</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Routledge studies in accounting</subfield><subfield code="v">49</subfield><subfield code="w">(DE-604)BV023244323</subfield><subfield code="9">49</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-034611544</subfield></datafield></record></collection> |
| id | DE-604.BV049351179 |
| illustrated | Illustrated |
| index_date | 2024-07-03T22:49:49Z |
| indexdate | 2024-07-10T10:02:19Z |
| institution | BVB |
| isbn | 9781032388151 pbk. 9781032388168 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034611544 |
| oclc_num | 1409132096 |
| open_access_boolean | |
| owner | DE-11 |
| owner_facet | DE-11 |
| physical | xxx, 254 Seiten Illustrationen |
| publishDate | 2024 |
| publishDateSearch | 2024 |
| publishDateSort | 2024 |
| publisher | Routledge |
| record_format | marc |
| series | Routledge studies in accounting |
| series2 | Routledge studies in accounting |
| spelling | Tweedie, David 1944- Verfasser (DE-588)1218266260 aut The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting David Tweedie, Allan Cook, Geoffrey Whittington ; in conversation with Geoff Meeks ; with a foreword by Robert Bruce The United Kingdom accounting standards board, 1990-2000 London ; New York Routledge 2024 xxx, 254 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Routledge studies in accounting 49 "In the late 1980's financial accounting in Britain was in disarray. 'Creative' accounting was rife. The authority of the industry's standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many firms and then abandoned. There were calls for government to replace the accountants' self-regulation with a tough regulatory regime close to the American model. Also, rapid change in the financial industry was generating complex new financial schemes for which existing accounting standards were inadequate. This book tells the story of the next decade: the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work. Innovations they developed have become part of global accounting standards. The story is told in the words of three Board members, all of whom had spent their careers in accounting, one as senior technical partner of a Big 4 audit firm, one as executive in major multinational businesses, one as a university professor: respectively, the Chairman, Sir David Tweedie, the Technical Director, Allan Cook, and the academic Board member, Professor Geoffrey Whittington. The medium is for the most part conversation, recorded over three years, producing a more vivid picture of motivations and events. Also, in this technically demanding subject, it has the advantage of a simpler, more informal and engaging conversational style and language. The book will appeal not just to accountants interested in the origins of the rules they are following and students learning why those rules were adopted, but also to anyone interested in how, in spheres beyond accounting, to harness the expertise and support of business regulatees without suffering regulatory capture"-- Accounting Standards Board (Great Britain) Accounting / Great Britain Accounting Great Britain Cook, Allan Sonstige oth Whittington, Geoffrey 1938- Sonstige (DE-588)135997135 oth Meeks, Geoffrey 1949- Sonstige (DE-588)135997178 oth Bruce, Robert Sonstige oth Erscheint auch als Online-Ausgabe 978-1-003-34692-0 Routledge studies in accounting 49 (DE-604)BV023244323 49 |
| spellingShingle | Tweedie, David 1944- The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting Routledge studies in accounting |
| title | The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting |
| title_alt | The United Kingdom accounting standards board, 1990-2000 |
| title_auth | The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting |
| title_exact_search | The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting |
| title_exact_search_txtP | The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting |
| title_full | The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting David Tweedie, Allan Cook, Geoffrey Whittington ; in conversation with Geoff Meeks ; with a foreword by Robert Bruce |
| title_fullStr | The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting David Tweedie, Allan Cook, Geoffrey Whittington ; in conversation with Geoff Meeks ; with a foreword by Robert Bruce |
| title_full_unstemmed | The UK accounting standards board, 1990-2000 restoring honesty and trust in accounting David Tweedie, Allan Cook, Geoffrey Whittington ; in conversation with Geoff Meeks ; with a foreword by Robert Bruce |
| title_short | The UK accounting standards board, 1990-2000 |
| title_sort | the uk accounting standards board 1990 2000 restoring honesty and trust in accounting |
| title_sub | restoring honesty and trust in accounting |
| volume_link | (DE-604)BV023244323 |
| work_keys_str_mv | AT tweediedavid theukaccountingstandardsboard19902000restoringhonestyandtrustinaccounting AT cookallan theukaccountingstandardsboard19902000restoringhonestyandtrustinaccounting AT whittingtongeoffrey theukaccountingstandardsboard19902000restoringhonestyandtrustinaccounting AT meeksgeoffrey theukaccountingstandardsboard19902000restoringhonestyandtrustinaccounting AT brucerobert theukaccountingstandardsboard19902000restoringhonestyandtrustinaccounting AT tweediedavid theunitedkingdomaccountingstandardsboard19902000 AT cookallan theunitedkingdomaccountingstandardsboard19902000 AT whittingtongeoffrey theunitedkingdomaccountingstandardsboard19902000 AT meeksgeoffrey theunitedkingdomaccountingstandardsboard19902000 AT brucerobert theunitedkingdomaccountingstandardsboard19902000 |