Böcker av D. R. Myddelton

Aims to help anyone using company accounts to gain a firm grasp of what they mean and how they relate to business activities. The workbook approach, including examples to be worked through, enables readers to achieve understanding of topics they may previously have found difficult.

Statements of standard accounting practice (SSAPs) should be limited to disclosure requirements for listed companies and should not attempt to prescribe rules on measurement. There is little evidence that the growth of standards has produced any measurable benefits to the public...

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.