Structure and Argument in Accounting Standards

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Abstract
This paper summarises the results of a detailed examination of the contents of explanatory notes of Statements of Standard Accounting Practice. The presentation of argument in the explanatory notes is discussed in the light of recent writings on rhetoric, and the Accounting Standards Committee is assessed in terms of its performance as a persuader rather than by reference to the substantive requirements of SSAPs. The paper suggests that changes in the structure of future accounting standards would be desirable, and concludes by linking the rhetorical perspective to the notion of a conceptual framework.

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