The development of UK GAAP

Mike Davies, Ron Paterson and Allister Wilson
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Mike Davies: Ernst & Young
Ron Paterson: Ernst & Young
Allister Wilson: Ernst & Young

Chapter Chapter 1 in UK Gaap, 1992, pp 1-28 from Palgrave Macmillan

Abstract: Abstract In the UK, the expression ‘GAAP’ is used more loosely than in most other countries; the reason for this is that GAAP does not have any statutory or regulatory authority or definition, as is the case in the US or Canada. Consequently, references to GAAP are rarely found in the literature in the UK, and where the expression is used, it is not adequately explained or defined.

Keywords: Accounting Standard; Small Company; Accounting Profession; Financial Account Standard Board; International Account Standard (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-12998-0_1

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DOI: 10.1007/978-1-349-12998-0_1

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