The Withdrawal of Current Cost Accounting in the United Kingdom: A Study of the Accounting Standards Committee
作者:
CHRISTOPHER K. M. PONG,
GEOFFREY WHITTINGTON,
期刊:
Abacus
(WILEY Available online 1996)
卷期:
Volume 32,
issue 1
页码: 30-53
ISSN:0001-3072
年代: 1996
DOI:10.1111/j.1467-6281.1996.tb00449.x
出版商: Blackwell Publishing Ltd
关键词: Accounting standards;Current cost accounting;Inflation accounting;Regulation
数据来源: WILEY
摘要:
Evidence from the archives of the U.K. Accounting Standards Committee (ASC) is used to trace the events leading to the withdrawal of the current cost accounting standard, SSAP 16, from 1980 to 1988. Three central issues are addressed. First, the ASC's role as a regulatory body is considered in the light of the failure to obtain compliance with SSAP 16 and to find an acceptable replacement. Second, the decline in support for SSAP 16 is explained in terms of changes in the economic environment. Third, the roles of different interest groups in the process are analysed.
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