More accounting changes :: financial reporting through the age of crisis and globalization /
This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, UK :
Emerald Group Publishing Limited,
[2016]
|
| Ausgabe: | First edition. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field. |
| Beschreibung: | 1 online resource (xxv, 439 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781786356291 1786356295 |
Internformat
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| 100 | 1 | |a Herz, Robert H., |e author. | |
| 245 | 1 | 0 | |a More accounting changes : |b financial reporting through the age of crisis and globalization / |c by Robert H. Herz, Columbia Business School, New York, NY, USA. |
| 250 | |a First edition. | ||
| 264 | 1 | |a Bingley, UK : |b Emerald Group Publishing Limited, |c [2016] | |
| 264 | 4 | |c ©2016 | |
| 300 | |a 1 online resource (xxv, 439 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Front Cover; More Accounting Changes; Copyright Page; Contents; Foreword; More Accounting Changes: Financial Reporting through the Age of Crisis and Globalization; Preface; Acknowledgments; 1 My First 49 Years; Jersey Boy; Don't Cry for Me Argentina; Rule Britannia; The Early Accountant; Hello Miami, Goodbye Miami (and PW), and Hello Boston (and Coopers & Lybrand); Return of the Prodigal Son; The Roaring '80s and Bad Bob; Poacher Turned Gamekeeper; Professional Affairs; A Merger of Equals and "The Dream Team"; Could You See It Coming? | |
| 505 | 8 | |a Efforts to Improve and Expand Corporate Reporting -- The Jenkins Committee, ValueReporting, and the FASB Business Reporting Research ProjectInternational Bob; Unforgettable Events and a Fork in the Road; Some Basics about the FASB; 2 Charting Course; Improving Standard Setting; Can We Make Things Simpler?; Rationalizing the Structure of U.S. Accounting Standard Setting; The Accounting Standards Codification; Improving the Understandability of Standards; International Convergence; Setting Course; 3 Stock Option Controversies -- Take Two; What's the Problem? | |
| 505 | 8 | |a Addressing the Accounting Issues in the Face of Pressure Politics4 International Convergence; The Urge to Converge and Wherefore IFRS?; What Does the Law Require?; Views of Standard Setters on International Convergence; The Norwalk Agreement; Short-Term Convergence Projects; Undertaking Major Joint Projects; The 2005 SEC Staff "Roadmap" and the 2006 FASB-IASB MoU; Conceptual Framework; The SEC Eliminates the Reconciliation Requirement and Explores Potential Adoption of IFRSs in the United States; Improve and Adopt IFRS. | |
| 505 | 8 | |a The SEC Proposes a New "Roadmap" to IFRSs Adoption, and the FASB and IASB Update the MoUMixed Responses to the SEC "Roadmap"; Some Begin to Question America's Commitment to Global Accounting Standards; The G20 Leaders Push for Rapid International Convergence of Accounting Standards; The FASB and the IASB Respond to the G20 Call by More Than Redoubling the Convergence Effort; A Necessary Change in Plans; Waning of the Urge to Converge; In the Meantime, Back at the SEC; As the World Turns; So, Bob, What Do You Really Think about Convergence and IFRSs?; Nobody Said This Would Be Easy; Now Where? | |
| 505 | 8 | |a Conclusion5 The Financial Crisis; Accounting Did Not Cause the Financial Crisis, and Accounting Will Not End It; Were There Warning Signs?; The Addiction to Off-Balance Sheet Accounting; Off-Balance Accounting 101; Did They Qualify?; SIVs, Conduits, and Other VIEs; The Lehman Repo 105 and 108 Transactions; Fair Value, Mark-to-Market Accounting, and Impairment of Financial Assets; Some History; Then Came the Crisis; The Year 2008 Draws to a Close; Into 2009 -- Congress Weighs In; Our Response; The World Goes On, But It's Not the Same; Some Lessons Learned. | |
| 505 | 8 | |a Measuring Financial Instruments -- Amortized Cost versus Fair Value. | |
| 520 | |a This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field. | ||
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| 655 | 7 | |a History |2 fast | |
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| contents | Front Cover; More Accounting Changes; Copyright Page; Contents; Foreword; More Accounting Changes: Financial Reporting through the Age of Crisis and Globalization; Preface; Acknowledgments; 1 My First 49 Years; Jersey Boy; Don't Cry for Me Argentina; Rule Britannia; The Early Accountant; Hello Miami, Goodbye Miami (and PW), and Hello Boston (and Coopers & Lybrand); Return of the Prodigal Son; The Roaring '80s and Bad Bob; Poacher Turned Gamekeeper; Professional Affairs; A Merger of Equals and "The Dream Team"; Could You See It Coming? Efforts to Improve and Expand Corporate Reporting -- The Jenkins Committee, ValueReporting, and the FASB Business Reporting Research ProjectInternational Bob; Unforgettable Events and a Fork in the Road; Some Basics about the FASB; 2 Charting Course; Improving Standard Setting; Can We Make Things Simpler?; Rationalizing the Structure of U.S. Accounting Standard Setting; The Accounting Standards Codification; Improving the Understandability of Standards; International Convergence; Setting Course; 3 Stock Option Controversies -- Take Two; What's the Problem? Addressing the Accounting Issues in the Face of Pressure Politics4 International Convergence; The Urge to Converge and Wherefore IFRS?; What Does the Law Require?; Views of Standard Setters on International Convergence; The Norwalk Agreement; Short-Term Convergence Projects; Undertaking Major Joint Projects; The 2005 SEC Staff "Roadmap" and the 2006 FASB-IASB MoU; Conceptual Framework; The SEC Eliminates the Reconciliation Requirement and Explores Potential Adoption of IFRSs in the United States; Improve and Adopt IFRS. The SEC Proposes a New "Roadmap" to IFRSs Adoption, and the FASB and IASB Update the MoUMixed Responses to the SEC "Roadmap"; Some Begin to Question America's Commitment to Global Accounting Standards; The G20 Leaders Push for Rapid International Convergence of Accounting Standards; The FASB and the IASB Respond to the G20 Call by More Than Redoubling the Convergence Effort; A Necessary Change in Plans; Waning of the Urge to Converge; In the Meantime, Back at the SEC; As the World Turns; So, Bob, What Do You Really Think about Convergence and IFRSs?; Nobody Said This Would Be Easy; Now Where? Conclusion5 The Financial Crisis; Accounting Did Not Cause the Financial Crisis, and Accounting Will Not End It; Were There Warning Signs?; The Addiction to Off-Balance Sheet Accounting; Off-Balance Accounting 101; Did They Qualify?; SIVs, Conduits, and Other VIEs; The Lehman Repo 105 and 108 Transactions; Fair Value, Mark-to-Market Accounting, and Impairment of Financial Assets; Some History; Then Came the Crisis; The Year 2008 Draws to a Close; Into 2009 -- Congress Weighs In; Our Response; The World Goes On, But It's Not the Same; Some Lessons Learned. Measuring Financial Instruments -- Amortized Cost versus Fair Value. |
| ctrlnum | (OCoLC)958651116 |
| dewey-full | 657.0218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
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| dewey-search | 657.0218 |
| dewey-sort | 3657.0218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | First edition. |
| format | Electronic eBook |
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| indexdate | 2024-11-27T13:27:24Z |
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| publisher | Emerald Group Publishing Limited, |
| record_format | marc |
| spelling | Herz, Robert H., author. More accounting changes : financial reporting through the age of crisis and globalization / by Robert H. Herz, Columbia Business School, New York, NY, USA. First edition. Bingley, UK : Emerald Group Publishing Limited, [2016] ©2016 1 online resource (xxv, 439 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. Front Cover; More Accounting Changes; Copyright Page; Contents; Foreword; More Accounting Changes: Financial Reporting through the Age of Crisis and Globalization; Preface; Acknowledgments; 1 My First 49 Years; Jersey Boy; Don't Cry for Me Argentina; Rule Britannia; The Early Accountant; Hello Miami, Goodbye Miami (and PW), and Hello Boston (and Coopers & Lybrand); Return of the Prodigal Son; The Roaring '80s and Bad Bob; Poacher Turned Gamekeeper; Professional Affairs; A Merger of Equals and "The Dream Team"; Could You See It Coming? Efforts to Improve and Expand Corporate Reporting -- The Jenkins Committee, ValueReporting, and the FASB Business Reporting Research ProjectInternational Bob; Unforgettable Events and a Fork in the Road; Some Basics about the FASB; 2 Charting Course; Improving Standard Setting; Can We Make Things Simpler?; Rationalizing the Structure of U.S. Accounting Standard Setting; The Accounting Standards Codification; Improving the Understandability of Standards; International Convergence; Setting Course; 3 Stock Option Controversies -- Take Two; What's the Problem? Addressing the Accounting Issues in the Face of Pressure Politics4 International Convergence; The Urge to Converge and Wherefore IFRS?; What Does the Law Require?; Views of Standard Setters on International Convergence; The Norwalk Agreement; Short-Term Convergence Projects; Undertaking Major Joint Projects; The 2005 SEC Staff "Roadmap" and the 2006 FASB-IASB MoU; Conceptual Framework; The SEC Eliminates the Reconciliation Requirement and Explores Potential Adoption of IFRSs in the United States; Improve and Adopt IFRS. The SEC Proposes a New "Roadmap" to IFRSs Adoption, and the FASB and IASB Update the MoUMixed Responses to the SEC "Roadmap"; Some Begin to Question America's Commitment to Global Accounting Standards; The G20 Leaders Push for Rapid International Convergence of Accounting Standards; The FASB and the IASB Respond to the G20 Call by More Than Redoubling the Convergence Effort; A Necessary Change in Plans; Waning of the Urge to Converge; In the Meantime, Back at the SEC; As the World Turns; So, Bob, What Do You Really Think about Convergence and IFRSs?; Nobody Said This Would Be Easy; Now Where? Conclusion5 The Financial Crisis; Accounting Did Not Cause the Financial Crisis, and Accounting Will Not End It; Were There Warning Signs?; The Addiction to Off-Balance Sheet Accounting; Off-Balance Accounting 101; Did They Qualify?; SIVs, Conduits, and Other VIEs; The Lehman Repo 105 and 108 Transactions; Fair Value, Mark-to-Market Accounting, and Impairment of Financial Assets; Some History; Then Came the Crisis; The Year 2008 Draws to a Close; Into 2009 -- Congress Weighs In; Our Response; The World Goes On, But It's Not the Same; Some Lessons Learned. Measuring Financial Instruments -- Amortized Cost versus Fair Value. This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field. Description based on print version record. Accounting Standards History. Comptabilité Normes Histoire. Financial accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Standards fast History fast has work: More accounting changes (Text) https://id.oclc.org/worldcat/entity/E39PCH8D379GQGwQcXbgtjWCPP https://id.oclc.org/worldcat/ontology/hasWork FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1353291 Volltext |
| spellingShingle | Herz, Robert H. More accounting changes : financial reporting through the age of crisis and globalization / Front Cover; More Accounting Changes; Copyright Page; Contents; Foreword; More Accounting Changes: Financial Reporting through the Age of Crisis and Globalization; Preface; Acknowledgments; 1 My First 49 Years; Jersey Boy; Don't Cry for Me Argentina; Rule Britannia; The Early Accountant; Hello Miami, Goodbye Miami (and PW), and Hello Boston (and Coopers & Lybrand); Return of the Prodigal Son; The Roaring '80s and Bad Bob; Poacher Turned Gamekeeper; Professional Affairs; A Merger of Equals and "The Dream Team"; Could You See It Coming? Efforts to Improve and Expand Corporate Reporting -- The Jenkins Committee, ValueReporting, and the FASB Business Reporting Research ProjectInternational Bob; Unforgettable Events and a Fork in the Road; Some Basics about the FASB; 2 Charting Course; Improving Standard Setting; Can We Make Things Simpler?; Rationalizing the Structure of U.S. Accounting Standard Setting; The Accounting Standards Codification; Improving the Understandability of Standards; International Convergence; Setting Course; 3 Stock Option Controversies -- Take Two; What's the Problem? Addressing the Accounting Issues in the Face of Pressure Politics4 International Convergence; The Urge to Converge and Wherefore IFRS?; What Does the Law Require?; Views of Standard Setters on International Convergence; The Norwalk Agreement; Short-Term Convergence Projects; Undertaking Major Joint Projects; The 2005 SEC Staff "Roadmap" and the 2006 FASB-IASB MoU; Conceptual Framework; The SEC Eliminates the Reconciliation Requirement and Explores Potential Adoption of IFRSs in the United States; Improve and Adopt IFRS. The SEC Proposes a New "Roadmap" to IFRSs Adoption, and the FASB and IASB Update the MoUMixed Responses to the SEC "Roadmap"; Some Begin to Question America's Commitment to Global Accounting Standards; The G20 Leaders Push for Rapid International Convergence of Accounting Standards; The FASB and the IASB Respond to the G20 Call by More Than Redoubling the Convergence Effort; A Necessary Change in Plans; Waning of the Urge to Converge; In the Meantime, Back at the SEC; As the World Turns; So, Bob, What Do You Really Think about Convergence and IFRSs?; Nobody Said This Would Be Easy; Now Where? Conclusion5 The Financial Crisis; Accounting Did Not Cause the Financial Crisis, and Accounting Will Not End It; Were There Warning Signs?; The Addiction to Off-Balance Sheet Accounting; Off-Balance Accounting 101; Did They Qualify?; SIVs, Conduits, and Other VIEs; The Lehman Repo 105 and 108 Transactions; Fair Value, Mark-to-Market Accounting, and Impairment of Financial Assets; Some History; Then Came the Crisis; The Year 2008 Draws to a Close; Into 2009 -- Congress Weighs In; Our Response; The World Goes On, But It's Not the Same; Some Lessons Learned. Measuring Financial Instruments -- Amortized Cost versus Fair Value. Accounting Standards History. Comptabilité Normes Histoire. Financial accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Standards fast |
| title | More accounting changes : financial reporting through the age of crisis and globalization / |
| title_auth | More accounting changes : financial reporting through the age of crisis and globalization / |
| title_exact_search | More accounting changes : financial reporting through the age of crisis and globalization / |
| title_full | More accounting changes : financial reporting through the age of crisis and globalization / by Robert H. Herz, Columbia Business School, New York, NY, USA. |
| title_fullStr | More accounting changes : financial reporting through the age of crisis and globalization / by Robert H. Herz, Columbia Business School, New York, NY, USA. |
| title_full_unstemmed | More accounting changes : financial reporting through the age of crisis and globalization / by Robert H. Herz, Columbia Business School, New York, NY, USA. |
| title_short | More accounting changes : |
| title_sort | more accounting changes financial reporting through the age of crisis and globalization |
| title_sub | financial reporting through the age of crisis and globalization / |
| topic | Accounting Standards History. Comptabilité Normes Histoire. Financial accounting. bicssc BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Standards fast |
| topic_facet | Accounting Standards History. Comptabilité Normes Histoire. Financial accounting. BUSINESS & ECONOMICS Accounting Financial. Accounting Standards History |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1353291 |
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