Год выпуска: 2008 Автор: Michael A. Crawford, D. Scot Loyd Издательство: Страниц: 600 ISBN: 080809176X
Описание
CPA s Multistate Guide to Ethics and Professional Conduct provides CPAs with a single reference source regarding ethics and professional standards set by the national and international standard-setting bodies, as well as the individual state societies. As the book states: "The importance of proper ethical behavior by accountants cannot be understated. As seen in the aftermath of the high profile accounting scandals of the 21st century, an absence of or decline in ethics and moral character leads to a loss of public trust. A loss of public trust undermines the very fabric of our societal and economic beliefs and actions. When public trust is lost, previously unspoken or informal conventions of proper behavior are lost; and, when these informal conventions are lost, government and the public resort to more rules and regulations to restore their trust". The goal of the authors is to promote ethical conduct within the accounting profession by providing ethics concepts, interpretive...
