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SUMMARY; CHARSET=UTF-8 :Annual Accounts: the Law and the Practice. An unsatisfactory mess for the responsible directors
UID:exeter_event_5774
URL:http://www.exeter.ac.uk/events/details/?event=5774
DTSTART;VALUE=DATE:20160512T000000
DTEND;VALUE=DATE:20160513T235900
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ATTACH: http://www.exeter.ac.uk/events/details/?event=5774
DTSTAMP:20231010T115231
LOCATION:Building:One Bateman Lecture Theatre
DESCRIPTION; CHARSET=UTF-8 :The thrust of this talk will be that the extraordinary development in the length, complexity and sophistication of accounting standards in the last 25 years has made it very difficult for directors to discharge their responsibility (a responsibility which applies to every company in the land – big or small) to produce annual accounts which give a true and fair view. Erudite accounting theory promoted by the standard-setters prevails: the business common sense of the ordinary director is ousted. Many sections of accounts are incomprehensible to the non-specialist and listed companies produce separate figures, alongside the standard-compliant results, to adjust what they describe as "distortions"! The talk will propose reforms.http://www.exeter.ac.uk/events/details/?event=5774
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