Resistance to Changes in Financial Reporting Standards:
This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (S...
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Newcastle-upon-Tyne
Cambridge Scholars Publishing
2016
|
Ausgabe: | 1st ed |
Schlagworte: | |
Zusammenfassung: | This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. The book shows that IFRS should act as a singular accounting language, which will promote high transparency and a better economic position in the world financial market |
Beschreibung: | Description based on publisher supplied metadata and other sources |
Beschreibung: | 1 online resource (152 pages) |
ISBN: | 9781443898348 |
Internformat
MARC
LEADER | 00000nmm a2200000zc 4500 | ||
---|---|---|---|
001 | BV046072892 | ||
003 | DE-604 | ||
005 | 00000000000000.0 | ||
007 | cr|uuu---uuuuu | ||
008 | 190730s2016 |||| o||u| ||||||eng d | ||
020 | |a 9781443898348 |9 978-1-4438-9834-8 | ||
035 | |a (ZDB-30-PQE)EBC4648783 | ||
035 | |a (ZDB-89-EBL)EBL4648783 | ||
035 | |a (ZDB-38-EBR)ebr11249747 | ||
035 | |a (OCoLC)957318297 | ||
035 | |a (DE-599)BVBBV046072892 | ||
040 | |a DE-604 |b ger |e rda | ||
041 | 0 | |a eng | |
082 | 0 | |a 657.30218000000002 | |
084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
100 | 1 | |a Lemus, Edel |e Verfasser |4 aut | |
245 | 1 | 0 | |a Resistance to Changes in Financial Reporting Standards |
250 | |a 1st ed | ||
264 | 1 | |a Newcastle-upon-Tyne |b Cambridge Scholars Publishing |c 2016 | |
264 | 4 | |c © 2016 | |
300 | |a 1 online resource (152 pages) | ||
336 | |b txt |2 rdacontent | ||
337 | |b c |2 rdamedia | ||
338 | |b cr |2 rdacarrier | ||
500 | |a Description based on publisher supplied metadata and other sources | ||
520 | |a This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. The book shows that IFRS should act as a singular accounting language, which will promote high transparency and a better economic position in the world financial market | ||
630 | 0 | 7 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |2 gnd |9 rswk-swf |
650 | 4 | |a Financial statements--Standards | |
650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
651 | 7 | |a USA |0 (DE-588)4078704-7 |2 gnd |9 rswk-swf | |
689 | 0 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
689 | 0 | 1 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
689 | 0 | 2 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |D u |
689 | 0 | |8 1\p |5 DE-604 | |
689 | 1 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
689 | 1 | 1 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
689 | 1 | 2 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
689 | 1 | |8 2\p |5 DE-604 | |
776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Lemus, Edel |t Resistance to Changes in Financial Reporting Standards |d Newcastle-upon-Tyne : Cambridge Scholars Publishing,c2016 |z 9781443897280 |
912 | |a ZDB-30-PQE | ||
999 | |a oai:aleph.bib-bvb.de:BVB01-031454054 | ||
883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk |
Datensatz im Suchindex
_version_ | 1804180357747048448 |
---|---|
any_adam_object | |
author | Lemus, Edel |
author_facet | Lemus, Edel |
author_role | aut |
author_sort | Lemus, Edel |
author_variant | e l el |
building | Verbundindex |
bvnumber | BV046072892 |
classification_rvk | QP 820 |
collection | ZDB-30-PQE |
ctrlnum | (ZDB-30-PQE)EBC4648783 (ZDB-89-EBL)EBL4648783 (ZDB-38-EBR)ebr11249747 (OCoLC)957318297 (DE-599)BVBBV046072892 |
dewey-full | 657.30218000000002 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 657 - Accounting |
dewey-raw | 657.30218000000002 |
dewey-search | 657.30218000000002 |
dewey-sort | 3657.30218000000002 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
edition | 1st ed |
format | Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02890nmm a2200553zc 4500</leader><controlfield tag="001">BV046072892</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">190730s2016 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781443898348</subfield><subfield code="9">978-1-4438-9834-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-30-PQE)EBC4648783</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-89-EBL)EBL4648783</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-38-EBR)ebr11249747</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)957318297</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV046072892</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.30218000000002</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Lemus, Edel</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Resistance to Changes in Financial Reporting Standards</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1st ed</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Newcastle-upon-Tyne</subfield><subfield code="b">Cambridge Scholars Publishing</subfield><subfield code="c">2016</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2016</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (152 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Description based on publisher supplied metadata and other sources</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. The book shows that IFRS should act as a singular accounting language, which will promote high transparency and a better economic position in the world financial market</subfield></datafield><datafield tag="630" ind1="0" ind2="7"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements--Standards</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Lemus, Edel</subfield><subfield code="t">Resistance to Changes in Financial Reporting Standards</subfield><subfield code="d">Newcastle-upon-Tyne : Cambridge Scholars Publishing,c2016</subfield><subfield code="z">9781443897280</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-30-PQE</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-031454054</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
geographic | USA (DE-588)4078704-7 gnd |
geographic_facet | USA |
id | DE-604.BV046072892 |
illustrated | Not Illustrated |
indexdate | 2024-07-10T08:34:29Z |
institution | BVB |
isbn | 9781443898348 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031454054 |
oclc_num | 957318297 |
open_access_boolean | |
physical | 1 online resource (152 pages) |
psigel | ZDB-30-PQE |
publishDate | 2016 |
publishDateSearch | 2016 |
publishDateSort | 2016 |
publisher | Cambridge Scholars Publishing |
record_format | marc |
spelling | Lemus, Edel Verfasser aut Resistance to Changes in Financial Reporting Standards 1st ed Newcastle-upon-Tyne Cambridge Scholars Publishing 2016 © 2016 1 online resource (152 pages) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources This book investigates current resistance to the ongoing change from US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). 138 countries have, thus far, adopted IFRS as a singular accounting language, while the Securities and Exchange Commission (SEC), the Financial Accounting Standard Board (FASB), and the International Accounting Standard Board (IASB) have determined that IFRS should be adopted optionally in the United States by 2016. The book shows that IFRS should act as a singular accounting language, which will promote high transparency and a better economic position in the world financial market Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Financial statements--Standards 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 1\p DE-604 International Financial Reporting Standards (DE-588)4699643-6 s 2\p DE-604 Erscheint auch als Druck-Ausgabe Lemus, Edel Resistance to Changes in Financial Reporting Standards Newcastle-upon-Tyne : Cambridge Scholars Publishing,c2016 9781443897280 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Lemus, Edel Resistance to Changes in Financial Reporting Standards Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Financial statements--Standards 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 |
title_fullStr | Resistance to Changes in Financial Reporting Standards |
title_full_unstemmed | Resistance to Changes in Financial Reporting Standards |
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 Financial statements--Standards Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
topic_facet | Generally Accepted Accounting Principles Financial statements--Standards Rechnungslegung International Financial Reporting Standards USA |
work_keys_str_mv | AT lemusedel resistancetochangesinfinancialreportingstandards |