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Setting standards for financial repo...
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Financial Accounting Standards Board
Setting standards for financial reportingFASB and the struggle for control of a critical process /
紀錄類型:
書目-電子資源 : 單行本
正題名/作者:
Setting standards for financial reporting/ Robert Van Riper.
其他題名:
FASB and the struggle for control of a critical process /
作者:
Van Riper, Robert.
出版者:
Westport, Conn. :Quorum Books,1994.
面頁冊數:
1 online resource (vi, 206 pages)
標題:
Financial statements - Standards - United States. -
標題:
United States. -
電子資源:
Click here for online access to this book (查閱全文) (EBSCO eBook)
ISBN:
0313008574 (electronic bk.)
ISBN:
9780313008573 (electronic bk.)
Setting standards for financial reportingFASB and the struggle for control of a critical process /
Van Riper, Robert.
Setting standards for financial reporting
FASB and the struggle for control of a critical process /[electronic resource] :Robert Van Riper. - Westport, Conn. :Quorum Books,1994. - 1 online resource (vi, 206 pages) - ABC-Clio ebook..
Includes bibliographical references (p. [199]) and index.
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?
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 clashes between traditional views and new insights. He describes the efforts by powerful interests to block change, and examines the reasons why standard setting gives rise to contention and controversy. His recommendations to ensure standard setting in the private sector will be of special interest, not only to accounting professionals but to others throughout the finance, investment, and banking industries and to corporate management.
ISBN: 0313008574 (electronic bk.)
LCCN: 94002987 Subjects--Corporate Names:
1000072085
Financial Accounting Standards Board.
Subjects--Topical Terms:
188540
Financial statements
--Standards--United States.Subjects--Geographical Terms:
1000061199
United States.
Subjects--Index Terms:
Financial accountingIndex Terms--Genre/Form:
172687
Electronic books.
LC Class. No.: HF5681.B2 / V28 1994eb
Dewey Class. No.: 657/.021873
Setting standards for financial reportingFASB and the struggle for control of a critical process /
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