TY - BOOK AU - Myddelton,D.R. TI - Unshackling accountants SN - 0255365594 U1 - 657 22 PY - 2004/// CY - London PB - Institute of Economic Affairs KW - Accounting KW - Standards KW - Chuẩn kế toán KW - Kế toán N1 - Original, 1.058.673đ N2 - 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 ER -