Verfügbarkeit: Resistance to changes in financial reporting standards

Resistance to changes in financial reporting standards:

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Bibliographische Detailangaben
1. Verfasser:	Lemus, Edel (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Newcastle upon Tyne, UK Cambridge Scholars Publishing 2016
Schlagworte:	Generally Accepted Accounting Principles Rechnungslegung International Financial Reporting Standards USA
Online-Zugang:	Inhaltsverzeichnis Inhaltsverzeichnis
Beschreibung:	xxiv, 128 Seiten Illustrationen
ISBN:	1443897280 9781443897280

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MARC


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Datensatz im Suchindex

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adam_text	Titel: Resistance to changes in financial reporting standards Autor: Lemus, Edel Jahr: 2016 Table of Contents List of Tables.....................................................................................xi List of Figures..................................................................................xiii List of Appendices........................................................................xv Abstract.................................................................................xvii Preface.....................................................................................xix Acknowledgements..............................................................................xxi About the Author...............................................................................xxiii Chapter One..............................................................................................1 What are the Similarities and Differences between the Financial Reporting Standards under GAAP Versus IFRS? Evolution through History of U.S. GAAP and IFRS Technical Differences between U.S. GAAP and IFRS IFRS Investment Position in the U.S. Market Adoption Impact of IFRS in the Higher Education Arena Summary Chapter Two.............................................................................................9 Critical Aspects between EMH and IFRS Efficient Market Hypothesis (EMH) and IFRS Principles-Based Historical Approach IFRS and Corporate Governance IFRS and Investors IFRS and Global Stock Markets IFRS and the Accounting Profession IFRS and Higher Education IFRS and Accounting Standards Setters Arguments for and Against IFRS CPAs and CFOs Attitudes Toward the Harmonization of International Accounting Financial Quality of IFRS: Emerging Markets Conceptual Framework: Convergence Efforts from GAAP to IFRS FASB and IASB Joint Project—Revenue Recognition USGAAP and IFRS Business Combinations: Phase II Chronological Aspects of Business Combinations Consolidation and Financial Reporting Financial Reporting Theories Business Combinations Road-Map Guidance Accounting Treatment for Goodwill Reporting Economic Association Event Decline in Sales and Profits Decline in Sales and Net Income: Effects on Statement of Cash Flow Economic Event and Accounting Disclosure Announcement Made to the Public Board of Directors and CEO Business Combinations: IFRS3 Anglo-American Accounting Versus Asian Accounting Asian Accounting Japan: Accounting for Business Combinations International Accounting Dimension in Japan Anglo-American Accounting Anglo-American Accounting Business Combinations Applying the Acquisition Method Lease Accounting Standards Under GAAP and IFRS Summary Chapter Three................................................................51 Is IFRS Mandatory or Optional in the U.S. Market? Why? Focus Review Findings Theme 1: Accounting Standard Convergence Status Theme 2: IFRS Adoption Challenges and SEC Road-Map Theme 3: Accounting Technical Differences Theme 4: IFRS in Higher Education Theme 5: IFRS Capital Investment Theme 6: IFRS Protecting Investors Assets Individual Interview Findings Theme 1: Accounting Standard Convergence Status Theme 2: IFRS Adoption Challenges and SEC Road-Map Theme 3: Accounting Technical Differences Theme 4: IFRS in Higher Education Theme 5: IFRS Capital Investment Theme 6: IFRS Protecting Investors Assets Focus Group versus Individual Interview Comparison Theme 1: Accounting Standard Convergence Status Theme 2: IFRS Adoption Challenges and SEC Road-Map Theme 3: Accounting Technical Differences Theme 4: IFRS in Higher Education Theme 5: IFRS Capital Investment Theme 6: IFRS Protecting Investors Assets Summary Chapter Four..........................................................................................89 IFRS Global Adoption Discussion and Summary of Major Findings Theme 1: Accounting Standard Convergence Status Theme 2: IFRS Adoption Challenges and SEC Road-Map Theme 3: Accounting Technical Differences Theme 4: IFRS in Higher Education Theme 5: IFRS Capital Investment Theme 6: IFRS Protecting Investors Assets Conclusions Implications Recommendations and Future Research Summary Definitions of Terms References....97 Appendices....109
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spelling	Lemus, Edel Verfasser aut Resistance to changes in financial reporting standards by Edel Lemus Newcastle upon Tyne, UK Cambridge Scholars Publishing 2016 xxiv, 128 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Rechnungslegung (DE-588)4128343-0 s Generally Accepted Accounting Principles (DE-588)4465431-5 u DE-604 International Financial Reporting Standards (DE-588)4699643-6 s DE-601 application/pdf http://www.gbv.de/dms/zbw/868300772.pdf Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029720052&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Lemus, Edel Resistance to changes in financial reporting standards Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd
subject_GND	(DE-588)4465431-5 (DE-588)4128343-0 (DE-588)4699643-6 (DE-588)4078704-7
title	Resistance to changes in financial reporting standards
title_auth	Resistance to changes in financial reporting standards
title_exact_search	Resistance to changes in financial reporting standards
title_full	Resistance to changes in financial reporting standards by Edel Lemus
title_fullStr	Resistance to changes in financial reporting standards by Edel Lemus
title_full_unstemmed	Resistance to changes in financial reporting standards by Edel Lemus
title_short	Resistance to changes in financial reporting standards
title_sort	resistance to changes in financial reporting standards
topic	Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd
topic_facet	Generally Accepted Accounting Principles Rechnungslegung International Financial Reporting Standards USA
url	http://www.gbv.de/dms/zbw/868300772.pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029720052&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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