The GAAP gap:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C.
AEI Press
2000
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references (S. 91-93) and index |
| Beschreibung: | IX, 96 S. |
| ISBN: | 0844741477 |
Internformat
MARC
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| 100 | 1 | |a Litan, Robert E. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The GAAP gap |c Robert E. Litan and Peter J. Wallison |
| 264 | 1 | |a Washington, D.C. |b AEI Press |c 2000 | |
| 300 | |a IX, 96 S. | ||
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| 500 | |a Includes bibliographical references (S. 91-93) and index | ||
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Datensatz im Suchindex
| _version_ | 1804135179671830528 |
|---|---|
| adam_text | Contents
Foreword vii
ACKNOWLEDGMENTS ix
1 The Importance and the Direction of Disclosure 1
The Rise of Intangibles 5
The Rise of the Internet 7
What s Next? 8
Plan of This Book 11
2 A Backward Look at Disclosure Practices
and Conventions 13
U.S. Accounting Standards 13
Origins ofthe Current Legal Framework 18
Who Sets Standards Today? 20
Limits ofReported Financial Data 22
3 Corporate Disclosure in the Knowledge Economy 26
Intangible Assets 27
Developments in the Accounting Profession 37
Renewed Focus on the Intangibles Problem 46
Development of Performance Measures Elsewhere 49
4 The Way Forward 56 !
Quantitative, Standardized, and Relevant Measures 58
Verification of Measures and Indicators 63
Real Time Reporting 65
The Prospectfor the Development of Indicators 67
V
vi CONTENTS
5 ENCOURAGING DlSCLOSURE OVER THE INTERNET 70
Companies Concerns about Financial and
Nonfinancial Disclosure 70
Why Companies Should Disdose 74
Government in the Disclosure Process 78
NOTES 83
REFERENCES 91
ABOUT THE AUTHORS 95
|
| adam_txt |
Contents
Foreword vii
ACKNOWLEDGMENTS ix
1 The Importance and the Direction of Disclosure 1
The Rise of Intangibles 5
The Rise of the Internet 7
What's Next? 8
Plan of This Book 11
2 A Backward Look at Disclosure Practices
and Conventions 13
U.S. Accounting Standards 13
Origins ofthe Current Legal Framework 18
Who Sets Standards Today? 20
Limits ofReported Financial Data 22
3 Corporate Disclosure in the Knowledge Economy 26
Intangible Assets 27
Developments in the Accounting Profession 37
Renewed Focus on the Intangibles Problem 46
Development of Performance Measures Elsewhere 49
4 The Way Forward 56 !
Quantitative, Standardized, and Relevant Measures 58 \
Verification of Measures and Indicators 63
Real Time Reporting 65
The Prospectfor the Development of Indicators 67
V
vi CONTENTS
5 ENCOURAGING DlSCLOSURE OVER THE INTERNET 70
Companies' Concerns about Financial and
Nonfinancial Disclosure 70
Why Companies Should Disdose 74
Government in the Disclosure Process 78
NOTES 83
REFERENCES 91
ABOUT THE AUTHORS 95 |
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| spelling | Litan, Robert E. Verfasser aut The GAAP gap Robert E. Litan and Peter J. Wallison Washington, D.C. AEI Press 2000 IX, 96 S. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references (S. 91-93) and index Wallison, Peter J. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676943&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Litan, Robert E. Wallison, Peter J. The GAAP gap |
| title | The GAAP gap |
| title_auth | The GAAP gap |
| title_exact_search | The GAAP gap |
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| title_full | The GAAP gap Robert E. Litan and Peter J. Wallison |
| title_fullStr | The GAAP gap Robert E. Litan and Peter J. Wallison |
| title_full_unstemmed | The GAAP gap Robert E. Litan and Peter J. Wallison |
| title_short | The GAAP gap |
| title_sort | the gaap gap |
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