Convergence guidebook for corporate financial reporting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2009
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 239 S. graph. Darst. |
| ISBN: | 9780470285879 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804138919733755904 |
|---|---|
| adam_text | Titel: The convergence guidebook for corporate financial reporting
Autor: Pounder, Bruce
Jahr: 2009
Contents
Acknowledgments
Preface
xm
XV
PART I
PHENOMENON OF CONVERGENCE
CHAPTER 1 Introduction to the Convergence of Financial
Reporting Standards 3
Financial Reporting Supply Chain 3
Role of Standards in the Financial Reporting
Supply Chain 5
Financial Reporting Standards 7
How Financial Reporting Standards Differ
among Countries 8
What Convergence Is—and Is Not 9
What Is Causing Convergence? 13
Conclusion 14
Notes 15
CHAPTER 2 How Convergence Will Impact the United States 17
Direct Effects of Convergence 18
Indirect Effects of Convergence 21
Who Wins? Who Loses? 25
Conclusion 25
Notes 26
CHAPTER 3 Prepare for the Impact of Convergence Now 27
What s the Rush? 27
Adverse Consequences of Waiting to Prepare 29
Impeding Factors 31
Conclusion 33
vii
VU1
Contents
PART I EPILOGUE
Note
35
35
PART II IMPACT OF CONVERGENCE ON FINANCIAL
REPORTING IN THE UNITED STATES
CHAPTER 4 Conceptual Frameworks
Comparison of Conceptual Frameworks
FASB-IASB Joint Conceptual Framework Project
Conclusion
Notes
37
39
40
41
44
45
CHAPTER 5 Principles-Based Standards
Principles versus Rules
U.S. GAAP versus IFRS: Where Are We Now?
Principles Alone versus Principles Plus Rules
Outlook for Converged Standards
Conclusion
Notes
47
47
48
49
53
55
56
CHAPTER 6 Different Standards for Different Companies? 57
Background 57
Differential Standards: Three Questions 61
How Convergence Is Fostering Differential Standards 65
Conclusion 66
Notes 67
CHAPTER 7 Financial Statements: A First Look
References to Standards
Principal Financial Statements
Conclusion
Notes
71
72
75
78
78
CHAPTER 8 Fair Value and Related Measurement Issues
Background on Measurement
Focus on Current Exit Price
Current Exit Price and Fair Value
Fair Value: Not One Measurement, But Many
81
81
84
84
85
Contents
IX
Additional Opposition to Fair Value 86
Outlook for Improvement and Convergence 87
Conclusion 88
Appendix: Summary of Recent Developments in
Measurement Standards and Other Guidance 89
Notes 91
CHAPTER 9 Major Asset Classes 93
Inventory 93
Property, Plant, and Equipment 96
Intangibles 99
Conclusion 104
Notes 105
CHAPTER 10 Other Balance Sheet Items 107
Leases 107
Pensions and Other Postretirement Benefit Obligations 111
Deferred Income Tax Effects 117
Conclusion 119
Notes 120
CHAPTER 11 Reporting Financial Performance 121
Revenue Recognition and Measurement 121
Income Statement 125
Cash Flow 129
Conclusion 132
Notes 132
CHAPTER 12 Business Combinations, Intercompany Investments,
and Segment Reporting
Business Combinations
Intercompany Investments
Segment Reporting
Conclusion
Notes
133
133
136
144
149
149
CHAPTER 13 Financial Statements: What Is Ahead
Financial Statement Presentation Project
Other Financial Statement Issues
151
151
157
Contents
Conclusion
Notes
PART II EPILOGUE
157
158
159
PART III IMPACT OF CONVERGENCE ON U.S. LABOR
MARKETS
CHAPTER 14 Overview of U.S. Labor Markets for Financial
Reporting Talent
Geographic Scope of Supply and Demand
Role of U.S. GAAP
Talent Supply Pipeline
Conclusion
161
163
163
164
165
165
CHAPTER 15 Obsolescence of Knowledge, Skills, and Abilities 167
Why Demand Will Change 167
Quantitative Changes in Demand 168
Qualitative Changes in Demand 169
Short-Term Imbalances in Supply and Demand 170
Conclusion 170
Notes 171
CHAPTER 16 Commoditization of Talent
Global Homogenization of Employers Demand
From Demand Homogenization to
Supply Commoditization
Intermarket Mobility of Employers
Conclusion
173
173
174
174
176
CHAPTER 17 Toward a Global Labor Market for Financial
Reporting Talent
Global Desegregation of Labor Markets
Competition in the Global Labor Market
Conclusion
Notes
177
178
180
183
183
CHAPTER 18 Transformation of the Talent Supply Pipeline
185
Overview of the U.S. Talent Supply Pipeline 185
Educational Activities in the U.S. Talent Supply Pipeline 186
Contents
Certification of KSAs
Interpipeline Competition
Conclusion
Notes
PART III EPILOGUE
190
191
191
192
193
PART IV
PREPARING FOR THE IMPACT OF CONVERGENCE
CHAPTER 19 Overview of the Challenges of Convergence
Why Preparation Matters
Three Challenges
Conclusion
195
197
197
199
201
CHAPTER 20 The Enterprise Challenge: Strategies for Choosing
Standards and Implementing Your Choice 203
Opportunity and Obligation to Choose 203
Methodology for Choosing 204
Implementing Your Choice 208
Conclusion 210
Appendix: Checklist for Impact Assessment 211
CHAPTER 21 Departmental Challenge: Tactics for Managing Talent 213
Identifying Your Department s Talent Needs 214
Assuring the Supply of Talent for Your Department 215
Training and Development 219
Technical Supervision 222
Conclusion 223
Note 223
CHAPTER 22 Personal Challenge: Career Choices for a
Hypercompetitive Labor Market 225
Hypercompetition in a Global Labor Market 225
Managing Your Career 226
Conclusion 229
Notes 230
PART IV EPILOGUE 231
Index
233
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| spellingShingle | Pounder, Bruce Convergence guidebook for corporate financial reporting Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Betriebliche Finanzwirtschaft stw Führungskräfte stw Grundsätze ordnungsmäßiger Buchführung stw International Financial Reporting Standards stw Systemkonvergenz stw USA stw Accounting Standards Corporations Finance Financial statements Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4128343-0 (DE-588)4078704-7 |
| title | Convergence guidebook for corporate financial reporting |
| title_auth | Convergence guidebook for corporate financial reporting |
| title_exact_search | Convergence guidebook for corporate financial reporting |
| title_full | Convergence guidebook for corporate financial reporting Bruce Pounder |
| title_fullStr | Convergence guidebook for corporate financial reporting Bruce Pounder |
| title_full_unstemmed | Convergence guidebook for corporate financial reporting Bruce Pounder |
| title_short | Convergence guidebook for corporate financial reporting |
| title_sort | convergence guidebook for corporate financial reporting |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Betriebliche Finanzwirtschaft stw Führungskräfte stw Grundsätze ordnungsmäßiger Buchführung stw International Financial Reporting Standards stw Systemkonvergenz stw USA stw Accounting Standards Corporations Finance Financial statements Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Generally Accepted Accounting Principles Betriebliche Finanzwirtschaft Führungskräfte Grundsätze ordnungsmäßiger Buchführung International Financial Reporting Standards Systemkonvergenz USA Accounting Standards Corporations Finance Financial statements Rechnungslegung |
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