‘Financial accounting is non-dynamic, backward looking
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‘Financial accounting is non-dynamic, backward looking, conservative, as objective as possible, and subject to sta
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‘Financial accounting is non-dynamic, backward looking, conservative, as objective as possible, and subject to statutory and other regulation. Management accounting is future oriented, is dynamic, produces forward looking figures, should not be too concerned with objectivity, and is not generally subject to external regulation.’ (Prof. Michael Bromwich) Justify this statement, giving examples to illustrate your answer.
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