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strengthen accountability by reducing the information gap between the providers of capital and the people to whom they have entrusted their money. Standards based on the Conceptual Framework provide information needed to hold management to account.
27 lut 2009 · A broad consensus in accounting favors principles over rules to guide creation of a uniform high quality set of standards for use everywhere, and granting monopoly power to a single body for this purpose.
So, what is the Accounting Consensus? Let me list what appear to me to be its main elements. The standards developed should be confined to principles and not become detailed rules.
6 cze 2024 · The Delphi method is a process of arriving at group consensus by providing experts with rounds of questionnaires, as well as the group response before each subsequent round.
1 mar 2009 · SYNOPSIS: A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of standards for use everywhere, and granting monopoly power to a single body for this purpose.
4 gru 2008 · A broad consensus in accounting favors principles over rules to guide creation of a uniform high quality set of standards for use everywhere, and granting monopoly power to a single body for this...
1 mar 2013 · In highlighting the links between accounting, the discourse of consensus and symbolic violence processes, we show that accounting articulates categories of perception and appreciation to enable production of both a shared definition of reality (consensus) and a system of classifications and judgments about what is and is not valued.
