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Standard Setting Issues and the International Accounting Standards

In: Financial Reporting In The Pacific Asia Region

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  • Ronald Ma

Abstract

The following sections are included:IntroductionAre Accounting Standards Desirable?Are Accounting Standards Necessary?Economic Consequences versus NeutralityEconomic ConsequencesNeutralityInstitutional Arrangements for Standard SettingPrivate versus Public SectorUnited StatesUnited KingdomDifferences and Similarities Between the US and the UKInternational Accounting Standards Committee (IASC)The IASC Conceptual FrameworkThe Objective of Financial StatementsUnderlying AssumptionsQualitative Characteristics of Financial StatementsElements of Financial StatementsRecognition of the Elements of Financial StatementsMeasurement of the Elements of Financial StatementsConcepts of Capital and Capital MaintenanceA Critique of the Conceptual FrameworkThe Conceptual Framework and Standard SettingInternational Accounting StandardsReferences

Suggested Citation

  • Ronald Ma, 1997. "Standard Setting Issues and the International Accounting Standards," World Scientific Book Chapters, in: Ronald Ma (ed.), Financial Reporting In The Pacific Asia Region, chapter 5, pages 93-155, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812819611_0005
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    Cited by:

    1. Azhar Abdul Rahman, PhD & Ku Nor Izah Ku Ismail, PhD & Wan Nordin Wan Hussin, PhD, 2011. "The Influence of Corporate Governance And Firm’s Characteristics on The Extent of Compliance With Masb Standards Among Malaysian Listed Companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 1(1), pages 153-173, December.
    2. Azhar Abdul Rahman, PhD & Ku Nor Izah Ku Ismail, PhD & Wan Nordin Wan Hussin, PhD, 2011. "The Influence of Corporate Governance And Firm’s Characteristics on The Extent of Compliance With Masb Standards Among Malaysian Listed Companies," International Journal of Business and Social Research, LAR Center Press, vol. 1(1), pages 153-173, December.

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