Wikipedia:Articles for deletion/Accounting Standard
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- The following discussion is an archived debate of the proposed deletion of the article below. Please do not modify it. Subsequent comments should be made on the appropriate discussion page (such as the article's talk page or in a deletion review). No further edits should be made to this page.
The result was Delete. The text is mostly copied from www.imf.org/external/np/mae/mft/sup/part1.pdf . It should have a been a speedy delete. Amir E. Aharoni (talk) 17:40, 17 January 2008 (UTC)
[edit] Accounting Standard
"Accounting Standard is tools to implement and measure corporate governance quality." Pure original research. -- RHaworth (Talk | contribs) 17:18, 8 January 2008 (UTC)
- Delete - A well written essay I must say, but fails WP:OR--Pmedema (talk) 17:31, 8 January 2008 (UTC)
- Delete As a professional accountant I find the article rambling and nearly unintelligible, but besides that it is subject matter covered by Generally Accepted Accounting Principles. PKT (talk) 20:30, 8 January 2008 (UTC)
- Do Not Delete As argued, Generally Accepted Accounting Principles is broader concept, while Accounting Standard is specific, precise and highly technical. It has force of law when mandatory, hence to make corporate governance better, Accounting Standard has bigger role. Therefore matter covered by Generally Accepted Accounting Principles does not equals with Accounting Standard. So don't delete. —Preceding unsigned comment added by Sapovadia (talk • contribs) 12:55, 9 January 2008 (UTC)
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- Comment I disagree. Accounting Standards are notoriously imprecise, although standard-setting bodies around the world are working diligently to improve the situation and remove ambiguities. Be that as it may, this article is redundant relative to the GAAP article, and it omits some pretty important information about accounting standards, such as which organizations are responsible for establishing Standards, for example. PKT (talk) 13:51, 9 January 2008 (UTC)
And hence it is good if some one write about Standard setting body etc. and hence the article should continue to enrich the article. AS are more precise compared to concepts. No set of rule can be absolute precise. Rules are made up of language, a social science; and hence some subjectivity is expected in Accounting Standards, but the limits the options in choosing a policy. AND THEREFORE THE ARTICLE ON ACCOUNTING STANDARD SHOULD NOT BE DELETED. It provide a platform to pool of knowledge.
- The above discussion is preserved as an archive of the debate. Please do not modify it. Subsequent comments should be made on the appropriate discussion page (such as the article's talk page or in a deletion review). No further edits should be made to this page.
