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The Nature of Accounting Regulation

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Table of Contents

1.Introduction 2.The Nature of Modern Accounting Practice 3.The Role of Theory and of Conceptual Frameworks in Standard Setting 4.Kinds of Rules in Accounting Standards 5.The Nature and Role of Explanatory Guidance in Accounting Standards 6.he Nature and Role of Objectives in Accounting Standards 7.The Anatomy of Accounting Standards 8.Implications for Standard Setters

About the Author

Ian Dennis is Senior Lecturer and was formerly Head of the Accounting Department at Oxford Brookes University Business School.

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