International financial reporting standards: context, analysis and comment 2 The early years of the International Accounting Standards Committee
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge
2008
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Critical perspectives in business and management
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 316 S. graph. Darst. |
| ISBN: | 9780415380997 0415380995 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
Acknowledgements
ix
Introduction
1
PART
5
Foundation of the IASC
7
25
Accounting standards
9
SIR HENRY BENSON
26
The story of international accounting standards:
a personal record
19
SIR HENRY BENSON
27
Accountancy
-
the most exciting profession in the world
30
PETER WALTON
28
The establishment of international organizations
34
W. E. OLSON
29
International Accounting Standards Committee
-
the future
51
JOHN A. HEPWORTH
30
IASC developments: an update
61
J. A. BURGGRAAFF
31
An agreement to establish an International Accounting
Standards Committee
67
ICAEW (AND OTHERS)
32
Preface to Statements of International Accounting
Standards
72
IASC
CONTENTS
33 IASC
Constitution
77
IASC
PART 6
Assessments of the IASC and its Standards
83
34
The development of international accounting standards:
an anthropological perspective
85
WILLIAM J. VIOLET
35
The internationalization of accounting standards:
past problems and current prospects
97
JUAN M. RIVERA
36
Survival strategies of a global organization: the case of
the International Accounting Standards Committee
124
R.
S. OLUSEGUN
WALLACE
37
International accounting harmonization: the impossible
(and unnecessary?) dream
155
RICHARD KARL GOELTZ
38
The IASC and its comparability project: prerequisites
for success
160
S. E. C. PURVIS, HELEN GERNON AND
MICHAEL A. DIAMOND
39
Lobbying behaviour and the development of international
accounting standards: the case of the IASC s joint
venture project
187
SARA YORK KENNY AND ROBERT K. LARSON
PART
7
Compliance and
harmonisation
with IASs
211
40
The harmonization of international accounting standards,
1973-1979 213
R. D. NAIR AND WERNER G. FRANK
41
The International Accounting Standards Committee:
a performance evaluation
229
S. M. MCKINNON AND PAUL JANELL
VI
CONTENTS
42
Bottom line compliance with the IASC: a comparative
analysis
243
THOMAS G. EVANS AND MARTIN E. TAYLOR
43
Goodwill accounting in selected countries and the
harmonization of international accounting standards
256
RUDOLF BRUNOVS AND ROBERT J.
KIRSCH
44
Profit measurement and UK accounting standards:
a case of increasing disharmony in relation to
US
GAAP
and IASs
284
P. WEETMAN, E. A. E. JONES, C. A. ADAMS
AND S. J. GRAY
VII
|
| adam_txt |
CONTENTS
Acknowledgements
ix
Introduction
1
PART
5
Foundation of the IASC
7
25
Accounting standards
9
SIR HENRY BENSON
26
The story of international accounting standards:
a personal record
19
SIR HENRY BENSON
27
Accountancy
-
the most exciting profession in the world
30
PETER WALTON
28
The establishment of international organizations
34
W. E. OLSON
29
International Accounting Standards Committee
-
the future
51
JOHN A. HEPWORTH
30
IASC developments: an update
61
J. A. BURGGRAAFF
31
An agreement to establish an International Accounting
Standards Committee
67
ICAEW (AND OTHERS)
32
Preface to Statements of International Accounting
Standards
72
IASC
CONTENTS
33 IASC
Constitution
77
IASC
PART 6
Assessments of the IASC and its Standards
83
34
The development of international accounting standards:
an anthropological perspective
85
WILLIAM J. VIOLET
35
The internationalization of accounting standards:
past problems and current prospects
97
JUAN M. RIVERA
36
Survival strategies of a global organization: the case of
the International Accounting Standards Committee
124
R.
S. OLUSEGUN
WALLACE
37
International accounting harmonization: the impossible
(and unnecessary?) dream
155
RICHARD KARL GOELTZ
38
The IASC and its comparability project: prerequisites
for success
160
S. E. C. PURVIS, HELEN GERNON AND
MICHAEL A. DIAMOND
39
Lobbying behaviour and the development of international
accounting standards: the case of the IASC's joint
venture project
187
SARA YORK KENNY AND ROBERT K. LARSON
PART
7
Compliance and
harmonisation
with IASs
211
40
The harmonization of international accounting standards,
1973-1979 213
R. D. NAIR AND WERNER G. FRANK
41
The International Accounting Standards Committee:
a performance evaluation
229
S. M. MCKINNON AND PAUL JANELL
VI
CONTENTS
42
"Bottom line compliance" with the IASC: a comparative
analysis
243
THOMAS G. EVANS AND MARTIN E. TAYLOR
43
Goodwill accounting in selected countries and the
harmonization of international accounting standards
256
RUDOLF BRUNOVS AND ROBERT J.
KIRSCH
44
Profit measurement and UK accounting standards:
a case of increasing disharmony in relation to
US
GAAP
and IASs
284
P. WEETMAN, E. A. E. JONES, C. A. ADAMS
AND S. J. GRAY
VII |
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| index_date | 2024-07-02T20:26:55Z |
| indexdate | 2024-07-09T21:14:04Z |
| institution | BVB |
| isbn | 9780415380997 0415380995 |
| language | English |
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| series2 | Critical perspectives in business and management |
| spelling | International financial reporting standards context, analysis and comment 2 The early years of the International Accounting Standards Committee ed. by David Alexander ... 1. publ. London [u.a.] Routledge 2008 XI, 316 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Critical perspectives in business and management International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards Alexander, David Sonstige oth (DE-604)BV023248173 2 Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016433616&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | International financial reporting standards context, analysis and comment International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
| title | International financial reporting standards context, analysis and comment |
| title_auth | International financial reporting standards context, analysis and comment |
| title_exact_search | International financial reporting standards context, analysis and comment |
| title_exact_search_txtP | International financial reporting standards context, analysis and comment |
| title_full | International financial reporting standards context, analysis and comment 2 The early years of the International Accounting Standards Committee ed. by David Alexander ... |
| title_fullStr | International financial reporting standards context, analysis and comment 2 The early years of the International Accounting Standards Committee ed. by David Alexander ... |
| title_full_unstemmed | International financial reporting standards context, analysis and comment 2 The early years of the International Accounting Standards Committee ed. by David Alexander ... |
| title_short | International financial reporting standards |
| title_sort | international financial reporting standards context analysis and comment the early years of the international accounting standards committee |
| title_sub | context, analysis and comment |
| topic | International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
| topic_facet | International Accounting Standards Board International Accounting Standards Committee Accounting Standards Financial statements Standards |
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