Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/63645
Title: Judgement in the Singapore statements of accounting standard
Authors: Tan, Raymond Kok Kay
Goh, Anne Hui Siang
Koh, Lee Nah
Keywords: DRNTU::Business::Accounting::Standards
Issue Date: 1994
Abstract: Over the past 2 decades, several prestigious commissions such as the Treadway and Cohen Commissions and other bodies have referred to the relationship between accounting standards and judgement. Despite such references, the judgement and accounting standards relationship has apparently not attracted much attention from researchers and standard setters. In Singapore itself, there is a lack of empirical studies done in this area. The purpose of this report, therefore, is to draw attention to this relationship and document the extent of judgement required by the Statements of Accounting Standards (SAS). A content analysis was done on a sample of 18 Statements of Accounting Standards whereby judgemental areas were recorded and classified according to a predetermined taxonomy. Results revealed that judgements required by the standards were very much prevalent, especially in those standards that dealt with the accounting of specific items and events. The implications of the results will be discussed along with recommendations made in view of improving the quality of guidance provided by the standards in exercising judgement.
URI: http://hdl.handle.net/10356/63645
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

Files in This Item:
File Description SizeFormat 
TAN_KOK_KAY_RAYMOND_1994.pdf
  Restricted Access
7.55 MBAdobe PDFView/Open

Google ScholarTM

Check

Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.