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Professor Malik argues that accounting standards should be limited to disclosure requirements and should not impose rules on companies as to how to measure particular items in the financial statements. He states:
The volume of accounting instructions is already high. If things go on like this, where will we be in 20 or 30 years time?
Or balance I conclude we would be better off without any standards on accounting measurement. There could still be some disclosure requirements for listed companies, though probably less than now.Do you agree with this idea? Discuss.
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