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Author: Stephen A. Zeff
Publisher:
ISBN: 9781680838640
Category :
Languages : en
Pages : 126
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Book Description
Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present surveys and explains the evolution of the stream of events and developments in the regulation and standard setting that have set the requirements for companies' financial reporting in the U.S. capital market. Particular attention is given to instances in which the SEC, as regulator, has either been in disagreement with the private-sector accounting standard setter, or where they both have partnered in a solution. Attention is also given to some of the more celebrated attempts by self-interested parties, particularly the company sector, to interpose themselves forcefully into the standard-setting process. The interventions from members of Congress on behalf of the company sector are also the object of study. In this rendering of the evolution, the author has endeavored to provide extensive references to the published literature to enable readers to study the events and developments in greater depth.
Author: Stephen A. Zeff
Publisher:
ISBN: 9781680838640
Category :
Languages : en
Pages : 126
Get Book Here
Book Description
Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present surveys and explains the evolution of the stream of events and developments in the regulation and standard setting that have set the requirements for companies' financial reporting in the U.S. capital market. Particular attention is given to instances in which the SEC, as regulator, has either been in disagreement with the private-sector accounting standard setter, or where they both have partnered in a solution. Attention is also given to some of the more celebrated attempts by self-interested parties, particularly the company sector, to interpose themselves forcefully into the standard-setting process. The interventions from members of Congress on behalf of the company sector are also the object of study. In this rendering of the evolution, the author has endeavored to provide extensive references to the published literature to enable readers to study the events and developments in greater depth.
Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 28
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Book Description
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 332
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Book Description
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author:
Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32
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Book Description
Author: Ian Dennis
Publisher: Routledge
ISBN: 1134451520
Category : Business & Economics
Languages : en
Pages : 230
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Book Description
Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
Author: Kees Camfferman
Publisher: Oxford University Press, USA
ISBN: 0199646317
Category : Business & Economics
Languages : en
Pages : 689
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Book Description
This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
Author: United States. Federal Accounting Standards Advisory Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 56
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Book Description
Author: Ahmed Riahi-Belkaoui
Publisher: Nelson Australia
ISBN: 9780170102858
Category : Accounting
Languages : en
Pages : 566
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Book Description
Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Author: Shyam Sunder
Publisher: Foundations and Trends (R) in Accounting
ISBN: 9781680831443
Category : Corporation reports
Languages : en
Pages : 122
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Book Description
There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.
