Digital Archives for Chartered Accountants
Showing posts with label
principles versus rules
.
Show all posts
Showing posts with label
principles versus rules
.
Show all posts
Sunday, September 30, 2012
Should Accounting Standards be Principles or Rules?
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In a recently-published article, Sir David Tweedie notes that: “Forty-odd years ago, as a CA apprentice, I didn't have to study a...
Monday, July 30, 2012
Principles-based standards and professional judgment - then and now
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At a historic roundtable discussion in New York, the chairman (Charles B. Couchman) stated that: “For many years the leading practition...
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