Setting standards for financial reporting : FASB and the struggle for control of a critical process /

An overview of how a new arrangement for setting financial reporting standards in the private sector came about, and why. Van Riper documents the emergence of a schism between advocates of neutrality in financial reporting standards and those who emphasize "social consequences," and the cl...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Van Riper, Robert
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Westport, Conn. : Quorum Books, 1994.
Temas:
Financial Accounting Standards Board.
Financial Accounting Standards Board
Financial statements > Standards > United States.
Accounting > Standards > United States.
États financiers > Normes > États-Unis.
Comptabilité > Normes > États-Unis.
BUSINESS & ECONOMICS > Accounting > Financial.
Accounting > Standards
Financial statements > Standards
Bilanzierungsgrundsätze
Regels.
Accounting.
Financiële verslaglegging.
Standaardisatie.
United States
USA
Financial accounting
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 1. A "Last Chance" for Self-Regulation
  • 2. A Goldfish in a Pool of Sharks?
  • 3. A Baptism of Fire
  • 4. An Encounter with "No-Cost" Accounting
  • 5. Agent of Change in a Conservative Environment
  • 6. What's Sauce for the Goose ...
  • 7. A Kaleidoscope of Complaints
  • 8. The Business Roundtable Steps Up to Bat
  • 9. Another Waltz 'Round the Table
  • 10. The Trustees Go Into a "Prevent Defense"
  • 11. Accounting "Truth"
  • or Consequences?
  • 12. "The Public Interest"
  • or Public Intent?

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