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| Author | : A. Bowdoin Van Riper |
| Publisher | : Bloomsbury Publishing USA |
| Total Pages | : 214 |
| Release | : 1994-07-21 |
| Genre | : Business & Economics |
| ISBN | : 0313008574 |
Download Setting Standards for Financial Reporting Book in PDF, ePub and Kindle
The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.
| Author | : Financial Accounting Standards Board (U.S.) |
| Publisher | : |
| Total Pages | : |
| Release | : 1998 |
| Genre | : Accounting |
| ISBN | : |
Download International Accounting Standard Setting Book in PDF, ePub and Kindle
| Author | : Mary E. Barth |
| Publisher | : Now Publishers Inc |
| Total Pages | : 109 |
| Release | : 2007 |
| Genre | : Business & Economics |
| ISBN | : 1601980086 |
Download Research, Standard Setting, and Global Financial Reporting Book in PDF, ePub and Kindle
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
| Author | : Sebastian Botzem |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 233 |
| Release | : 2012-01-01 |
| Genre | : Law |
| ISBN | : 1781001065 |
Download The Politics of Accounting Regulation Book in PDF, ePub and Kindle
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
| Author | : Panagiotis Papadopoulos |
| Publisher | : GRIN Verlag |
| Total Pages | : 37 |
| Release | : 2011-12 |
| Genre | : Business & Economics |
| ISBN | : 3656064776 |
Download Approaches and Theories to Standard Setting in Accounting Book in PDF, ePub and Kindle
Essay from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 64, University of Westminster (Westminster Business School), course: Financial Accounting and Policy, language: English, abstract: Since the financial crisis in 2008 the topic regulation of the markets at all revived. The world was looking for guilty parties in Rating agencies, financial institutions, governments and lastly audit firms and institutions which gave them their working framework - the accounting standards. On the one hand the scream for more regulation in the private sector to protect the public good became louder and on the other hand scientists were warning of such overbearing steps because they would be damaging the economy. This issue provides the basis for this paper where accounting is seen as an eco-nomic good. Accounting information is not costless to produce for the corporations and it raises compliance costs. On the one hand managers are using accounting rules that minimize information costs and on the other hand shareholders want ac-counting rules that improve their ability to control and monitor the manager's action. Theoretically, financial accounting and reporting should be objective, neutral and apolitical. However, the standard setting process can be influenced by external groups with different interests.
| Author | : Accounting Standards Committee |
| Publisher | : |
| Total Pages | : 47 |
| Release | : 1978 |
| Genre | : Accounting |
| ISBN | : 9780852912126 |
Download Setting Accounting Standards Book in PDF, ePub and Kindle
| Author | : Roger Hussey |
| Publisher | : John Wiley & Sons |
| Total Pages | : 398 |
| Release | : 2005-04-22 |
| Genre | : Business & Economics |
| ISBN | : 0471727156 |
Download International Financial Reporting Standards Desk Reference Book in PDF, ePub and Kindle
"This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
| Author | : University of Southern California. Financial Accounting Study Group |
| Publisher | : |
| Total Pages | : 42 |
| Release | : 1991 |
| Genre | : Accounting |
| ISBN | : |
Download Setting Financial Accounting Standards for the Twenty-first Century Book in PDF, ePub and Kindle
| Author | : Financial Accounting Standards Board |
| Publisher | : |
| Total Pages | : 44 |
| Release | : 2002* |
| Genre | : Accounting |
| ISBN | : |
Download Proposal for a Principles-based Approach to U.S. Standard Setting Book in PDF, ePub and Kindle
| Author | : Jayne Maree Godfrey |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 344 |
| Release | : 2007-01-01 |
| Genre | : Business & Economics |
| ISBN | : 9781782542704 |
Download Globalisation of Accounting Standards Book in PDF, ePub and Kindle
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
