Unshackling accountants /
D.R. Myddelton.
- London : Institute of Economic Affairs, 2004
- 197 p. ; 20 cm.
Original, 1.058.673đ
Looks at the history of and the arguments for and against detailed accounting standards. This work concludes that, while there may be a case for the accounting profession to develop voluntary guidelines, the imposition of rigid standards is likely to prevent the art of accounting from evolving.