Setting Standards For Financial Reporting
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Setting Standards for Financial Reporting
Author | : A. Bowdoin Van Riper |
Publsiher | : Bloomsbury Publishing USA |
Total Pages | : 214 |
Release | : 1994-07-21 |
Genre | : Business & Economics |
ISBN | : 9780313008573 |
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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.
Setting Standards for Financial Reporting
Author | : Robert Van Riper |
Publsiher | : Praeger |
Total Pages | : 0 |
Release | : 1994-07-21 |
Genre | : Business & Economics |
ISBN | : 9780899309071 |
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.
International Financial Reporting Standards Desk Reference
Author | : Roger Hussey,Audra Ong |
Publsiher | : John Wiley & Sons |
Total Pages | : 398 |
Release | : 2005-04-22 |
Genre | : Business & Economics |
ISBN | : 9780471727156 |
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"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
Research Standard Setting and Global Financial Reporting
Author | : Mary E. Barth |
Publsiher | : Now Publishers Inc |
Total Pages | : 109 |
Release | : 2007 |
Genre | : Business & Economics |
ISBN | : 9781601980083 |
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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.
WILEY Interpretation and Application of International Financial Reporting Standards 2010
Author | : Barry J. Epstein,Eva K. Jermakowicz |
Publsiher | : John Wiley & Sons |
Total Pages | : 1345 |
Release | : 2010-02-05 |
Genre | : Study Aids |
ISBN | : 9780470453223 |
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Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.
Research to Support Standard Setting in Financial Accounting
Author | : Sanjoy Basu,J. Alex Milburn |
Publsiher | : The Foundation |
Total Pages | : 454 |
Release | : 1982 |
Genre | : Accounting |
ISBN | : UOM:35128000882066 |
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Achieving Global Convergence of Financial Reporting Standards
Author | : Christopher Patel,Parmod Chand |
Publsiher | : Emerald Group Publishing |
Total Pages | : 177 |
Release | : 2011-12-15 |
Genre | : Business & Economics |
ISBN | : 9781780524429 |
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This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
Worldwide Financial Reporting
Author | : George J. Benston,Michael Bromwich,Robert E. Litan,Alfred Wagenhofer |
Publsiher | : Oxford University Press |
Total Pages | : 336 |
Release | : 2006-04-13 |
Genre | : Business & Economics |
ISBN | : 0198041691 |
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International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.