David Tweedie, Allan Cook, Geoffrey Whittington

Broschiertes Buch

The UK Accounting Standards Board, 1990-2000

Restoring Honesty and Trust in Accounting

Beschreibung

This book tells the story of accounting in the 1990s in the words of three ASB Board members: Sir David Tweedie, Allan Cook, and Professor Geoffrey Whittington. It covers the problems the standard-setters faced, both technical and political, the resistance they met, the solutions they developed, and the durability of their work.

Autor

David Tweedie was an academic accountant, senior technical partner of KPMG and, latterly, the first Chairman of the UK's Accounting Standards Board (1990-2000) and of the International Accounting Standards Board (2001-2011). Allan Cook brought to the ASB extensive experience of working with major accounting standard-setting bodies and, on behalf of his employers, Unilever then Shell, and other multinationals, pressing in international fora for convergence in accounting standards worldwide. Geoffrey Whittington is an accountant and economist who has held chairs at Edinburgh, Bristol, and Cambridge universities and has also been closely involved in standard setting and the use of accounting information, as a member of regulatory bodies such as the Monopolies and Mergers Commission, the Technical Committee of the ICAEW, the ASB, and the IASB.

Produktdetails

• Verlag: Routledge
• Seitenzahl: 288
• Erscheinungstermin: 9. Oktober 2024
• Englisch
• Abmessung: 234mm x 156mm x 16mm
• Gewicht: 442g
• ISBN-13: 9781032388168
• ISBN-10: 1032388161
• Artikelnr.: 71689539

Rezensionen

"The early years of the ASB transformed concepts and practice in financial reporting, setting an example that was followed globally. The authors of The UK Accounting Standards Board, 1990-2000 led this transformation; there is nobody better to tell the story." - Prof. Richard Barker, Member, International Sustainability Standards Board

"We all have a clear interest in company accounts painting a true picture of their financial position, which in the 1980s they often did not. The three authors of The UK Accounting Standards Board 1990-2000 paint a personal and fascinating picture of how they succeeded in radically reforming standards, dealt with technical and political challenges, overcame opposition and

established the independence of the standard setting board." - Sir Bryan Nicholson GBE, Deputy Chairman of the Financial Reporting Council, 1993 96 and Chairman 2001-5

"The interview format used in The UK Accounting Standards Board,1990-2000: Restoring Honesty and Trust in Accounting by Tweedie, Cook and Whittington brings a stimulating period of accounting standards history to life. The authors' innovative ideas on accounting have stood the test of time." - Pauline Wallace, Chair, UK Endorsement Board

"This is a book to be savoured by anyone with an interest in business and of course those with an interest in financial reporting standards and indeed wider standard setting. It clearly highlights the pressures faced by such bodies as they seek to establish and maintain their independence, and gain acceptance for their proposals from a wide range of stakeholders - no easy task!" - James Barbour, Director, Policy Leadership, ICAS Accounting

"One of the most engaging business books you are likely to come across. [...] The Three Musketeers of the old Accounting Standards Board (ASB), David Tweedie, Allan Cook and Geoff Whittington, transformed UK accounting and financial reporting during that spirited age, and here chat about how it was done. The whole enterprise was anchored by Geoff Meeks, emeritus professor of financial accounting at Judge Business School, who provides masterful accounts of all the issues and how they were resolved, or not." - Robert Bruce, Journalist and Accounting Commentator, review appearing in AB Magazine, August 2023