Setting standards for financial reporting: FASB and the struggle for control of a critical process
An overview of how a new arrangement for setting financial reporting standards in the private sector came about, and why. Van Riper documents the emergence of a schism between advocates of neutrality in financial reporting standards and those who emphasize "social consequences," and the cl...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. u.a.
Quorum Books
1994
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | An overview of how a new arrangement for setting financial reporting standards in the private sector came about, and why. Van Riper documents the emergence of a schism between advocates of neutrality in financial reporting standards and those who emphasize "social consequences," and the clashes between traditional views and new insights. He describes the efforts by powerful interests to block change, and examines the reasons why standard setting gives rise to contention and controversy. His recommendations to ensure standard setting in the private sector will be of special interest, not only to accounting professionals but to others throughout the finance, investment, and banking industries and to corporate management 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 |
| Beschreibung: | VI, 206 S. |
| ISBN: | 0899309070 |
Internformat
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| 300 | |a VI, 206 S. | ||
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| 520 | 3 | |a An overview of how a new arrangement for setting financial reporting standards in the private sector came about, and why. Van Riper documents the emergence of a schism between advocates of neutrality in financial reporting standards and those who emphasize "social consequences," and the clashes between traditional views and new insights. He describes the efforts by powerful interests to block change, and examines the reasons why standard setting gives rise to contention and controversy. His recommendations to ensure standard setting in the private sector will be of special interest, not only to accounting professionals but to others throughout the finance, investment, and banking industries and to corporate management | |
| 520 | |a 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 | ||
| 520 | |a 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 | ||
| 610 | 1 | 4 | |a Financial Accounting Standards Board |
| 610 | 2 | 4 | |a Financial Accounting Standards Board |
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| 650 | 4 | |a Financial statements |x Standards |z United States | |
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Datensatz im Suchindex
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| adam_text | Contents
1 A Last Chance for Self Regulation 1
2 A Goldfish in a Pool of Sharks? 13
3 A Baptism of Fire 39
4 An Encounter with No Cost Accounting 55
5 Agent of Change in a Conservative Environment 73
6 What s Sauce for the Goose... 85
7 A Kaleidoscope of Complaints 97
8 The Business Roundtable Steps Up to Bat 117
9 Another Waltz Round the Table 133
10 The Trustees Go Into a Prevent Defense 157
11 Accounting Truth —or Consequences? 173
12 The Public Interest —or Public Intent? 187
Epilogue 197
|
| any_adam_object | 1 |
| author | Van Riper, Robert |
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| bvnumber | BV009905682 |
| callnumber-first | H - Social Science |
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| callnumber-subject | HF - Commerce |
| classification_rvk | QP 822 |
| ctrlnum | (OCoLC)29797475 (DE-599)BVBBV009905682 |
| dewey-full | 657/.021873 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.021873 |
| dewey-search | 657/.021873 |
| dewey-sort | 3657 521873 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| isbn | 0899309070 |
| language | English |
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| spelling | Van Riper, Robert Verfasser aut Setting standards for financial reporting FASB and the struggle for control of a critical process Robert VanRiper 1. publ. Westport, Conn. u.a. Quorum Books 1994 VI, 206 S. txt rdacontent n rdamedia nc rdacarrier An overview of how a new arrangement for setting financial reporting standards in the private sector came about, and why. Van Riper documents the emergence of a schism between advocates of neutrality in financial reporting standards and those who emphasize "social consequences," and the clashes between traditional views and new insights. He describes the efforts by powerful interests to block change, and examines the reasons why standard setting gives rise to contention and controversy. His recommendations to ensure standard setting in the private sector will be of special interest, not only to accounting professionals but to others throughout the finance, investment, and banking industries and to corporate management 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 Financial Accounting Standards Board Comptabilité - Normes - États-Unis États financiers - Normes - États-Unis Accounting Standards United States Financial statements Standards United States Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Bilanzierungsgrundsätze (DE-588)4069454-9 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006560572&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Van Riper, Robert Setting standards for financial reporting FASB and the struggle for control of a critical process Financial Accounting Standards Board Comptabilité - Normes - États-Unis États financiers - Normes - États-Unis Accounting Standards United States Financial statements Standards United States Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| subject_GND | (DE-588)4069454-9 (DE-588)4078704-7 |
| title | Setting standards for financial reporting FASB and the struggle for control of a critical process |
| title_auth | Setting standards for financial reporting FASB and the struggle for control of a critical process |
| title_exact_search | Setting standards for financial reporting FASB and the struggle for control of a critical process |
| title_full | Setting standards for financial reporting FASB and the struggle for control of a critical process Robert VanRiper |
| title_fullStr | Setting standards for financial reporting FASB and the struggle for control of a critical process Robert VanRiper |
| title_full_unstemmed | Setting standards for financial reporting FASB and the struggle for control of a critical process Robert VanRiper |
| title_short | Setting standards for financial reporting |
| title_sort | setting standards for financial reporting fasb and the struggle for control of a critical process |
| title_sub | FASB and the struggle for control of a critical process |
| topic | Financial Accounting Standards Board Comptabilité - Normes - États-Unis États financiers - Normes - États-Unis Accounting Standards United States Financial statements Standards United States Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| topic_facet | Financial Accounting Standards Board Comptabilité - Normes - États-Unis États financiers - Normes - États-Unis Accounting Standards United States Financial statements Standards United States Bilanzierungsgrundsätze USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006560572&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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