n Professional Accountant - The debate : principles or rules?

Volume 2007 Number 1
  • ISSN : 1680-7537


Many respondents commented on the current debate regarding how financial reporting standards should be written and whether they should be principles based or rules based. The views expressed were mixed; they recognized that the situation was complex and the difference between principles and rules was not always clear-cut and that a combination of both approaches might be necessary and appropriate.

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