Alliteration in accounting standards!

For those who have not read IAS 37, I must show the first part of the definition of a constructive obligation. Their choice of alliteration in part a) is quite spectacular:

“A constructive obligation is an obligation that derives from an entity’s actions where: a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the entity has indicated to other parties that it will accept certain responsibilities; and….”

Look at those five p’s : ‘pattern of past practice, published policies’. I would never write a sentence with five consonants in an attempt at alliteration. Three perhaps, but not five, it is too much of an exaggeration.   And, without shame they follow it with another this time with three s’s: ‘sufficiently specific current statement’.

The sentence, of course, is incomprehensible but interesting to read, if only because of this double alliteration to entertain the reader.

Leave a Reply