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D. R. Del Myddelton
Books by D. R. Del Myddelton
Unshackling Accountants
In Unshackling Accountants, Professor D R Myddelton of Cranfield School of Management looks at the history of and the arguments for and against detailed accounting standards. Myddelton concludes that, while there may be a case for the accounting profession to develop voluntary guidelines, the imp...
Accountants without Standards
Compulsion or Evolution in Company Accountancy
Statements of standard accounting practice (SSAPs) should be limited to disclosure requirements for listed companies and should not attempt to prescribe rules on measurement. There is little evidence that the growth of standards has produced any measurable benefits to the public.