By Ian Dennis
Accounting criteria are a necessary aspect within the legislation of present monetary reporting. regular setters promulgate such criteria, and corporations accountants persist with them in getting ready monetary stories. even though a lot has been written concerning the historical past of normal environment, the conceptual underpinnings of accounting criteria, the method of environment them, and no matter if such criteria will be ‘rules-based’ or ‘principles-based,’ there was little written concerning the form of factor they're. This e-book examines the character of accounting criteria and the very concept of a rule, of implementation assistance, and of the ambitions which are integrated in them. It permits the reader to know the explanations for promulgating criteria, the position of the conceptual framework in atmosphere criteria in an institutional context, and the type of ideas which are necessary in regulating monetary reporting. The insights supplied by means of this exam are used to throw mild at the contrast among ‘principles-based’ and ‘rules-based’ criteria and at the nature of ‘good’ accounting standards.'
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Extra info for The Nature of Accounting Regulation
Sample text
This discussion suggests that the identification of general rules or conventions may be understood as identifying a framework that can be used to derive specific rules of the kind included in accounting standards where the reasoning involved is not deductive and where deriving the conclusion involves judgement. One meaning of ‘principle’ in this context might be that it is a convention or general rule used in the derivation of specific rules of accounting. The rejection of this approach may be fuelled by the assumption that decision-making about standards is deductive in nature.
If the standard setter wants to promulgate rules in standards that are derived from general rules then it would be useful if a conceptual framework set out the general rules to be used in reasoning to a desire to promulgate particular standards. This conception of a conceptual framework, or one kind of theory of accounting, as something that sets out general rules of accounting appears to hark back to a conception of accounting theory that was supplanted when the decision-usefulness approach to theorising became dominant.
However, if the rule of charging depreciation is not an instance of the prudence rule and one always wants to follow the general rule of prudence then one does not want to charge depreciation or adopt a rule of charging depreciation. There is a conflict. If the reasoning is deductive then one cannot want both general rules, and at least one of the rules must be given up (assuming that the second premises in arguments are acceptable). There is another conception of rules which takes them as ‘rules of thumb’ (Rawls, 1955, p.