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Financial statements -- Law and legislation -- Great Britain; Accountants -- Professional ethics -- Great Britain
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Full-Text Articles in Business
Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart
Ethics Of Disclosure In Company Financial Reporting In The United Kingdom, 1925-1970, Ian C. Stewart
Accounting Historians Journal
Ethics is understood as the worthiness of the rights and needs for accounting information of contending groups in society. Company law is viewed as a means by which users of financial statements rights and needs have been redressed, and which users have relatively less important claims for information. The moral idealism of a true and fair view is being converted into impersonal disclosure laws which serve to provide, in the main, for the needs of shareholders.