Thursday, March 21, 2019
Critical Review of Article on Financial Statements Essay example -- Ac
A circumstantial Review of Georgiou, G. (2010) The IASB standard-setting process Participation and perceptions of financial bid users, British write up Review, 42 (2), pp.103-118. Dr George Georgiou is a senior lecturer in Accountancy and the theater director of the MSc International Accounting & Finance course at the Birmingham communication channel School, University of Birmingham. He has the following qualifications BA, MAcc, PhD & CPA. Georgiou is also a PhD supervisor in his explore interest topics which lie in report regulation, accountancy theory, government business relationship and market-based accounting. (University of Birmingham, 2010). As stated by Bruce (2010), financial statement users are a great deal described as the primary users of financial statements. Yet, few financial statement users cook the time or the preference to get involved in the IASB standard setting process.Georgious article sets out to show the gap in the literature of the involvement of f inancial statement users and the amount of control they have in the accounting standard-setting process. The author states that it is important to financial statement users to trust that their perception and participation is vital in the standard setting process. doorGeorgiou puts forward an argument for financial statement users in that their involvement is stuff and nonsense and frequently accounting standard-setters give an explanation for the approval of their standards by harmonic to the interest of financial statement users.The author verifies the importance of the problem arena by referencing Young (2003), who also puts their argument across in hold up of financial statement users. Young (2003) expresses that financial statement users are utilise in a nutshell to prov... ...or outreach. Available http//www.ifrs.org/News/Features/Spotlight+on+investor+outreach.htm. stretch out accessed 9 November 2010.Duff, A, Ferguson, J & Gilmore, K. (2007). Issues concerning the emp loyment and employability of disabled people in UK accounting firms An analysis of the views of human resources managers as employment gatekeepers. The British Accounting Review, 39(1), 15-38.Sutton, T. G. (1984). Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A a downsian analysis. Accounting, Organizations and Society,9(1), 8195.University of Birmingham. (2010). Profile Dr George Georgiou. Available http//www.business.bham.ac.uk/staff/georgioug.shtml. final accessed 5 Dec 2010.Young, J. J. (2003). Constructing, persuading and silencing the rhetoric of accounting standards. Accounting, Organizations and Society, 28(6), 621638.
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