Pick a Number: Internationalizing U. S. Accounting - Couverture souple

HUSSEY

Couverture souple

ISBN 10 : 1606497308 ISBN 13 : 9781606497302

Editeur : Business Expert Press, 2014

Synopsis

For many years, individual countries created their own rules and regulations for company financial accounting and reporting. As the world became more global, problems began to arise. A company could make a profit for the year if the rules in its own country were applied, but this could turn into a loss if another country's rules were used. To prevent this confusing and misleading state of affairs, standards were issued by the International Accounting Standards Board (IASB). Since 2002, the standard setter in the United States, the Financial Accounting Standards Board (FASB), has been actively engaged with the IASB in attempting to converge U.S. regulations with international accounting standards. This book describes: - The process for setting accounting regulations in the United States - Attempts to establish international standards and the barriers confronted - U.S. involvement in international activities through a process known as convergence - Differences that have halted convergence and the U.S. strategy - Frauds and questionable activities and describes the FASB's efforts to ensure that financial statements do not mislead their users

A propos du livre

À propos des auteurs

Roger Hussey, PhD, MSc, FCCA, FAIA, is author of over 35 books. He worked in industry as an accountant for several years before moving to the Industrial Relations Unit at St Edmund Hall, Oxford University. He was later appointed to the position of Deloitte and Touche professor of financial reporting at the University of the West of England. He was subsequently appointed as Dean of the Odette School of Business in Canada and is now professor emeritus at the University of Windsor, Canada, and the University of the West of England.

Audra Ong, PhD, MBA, is a professor of accounting at the University of Windsor, Canada. She has also taught in the UK. She received her PhD in accounting from the University of the West of England, her MBA from the University of Wales, Cardiff, and her BSc in accounting from Queen's University, Belfast, UK. Audra has published in both professional and academic journals and presented papers at numerous international conferences.

Détails de l'édition

• Éditeur: Business Expert Press
• Date d'édition: 2014
• Langue: anglais
• ISBN 10: 1606497308
• ISBN 13: 9781606497302
• Reliure: Broché
• Nombre de pages: 140
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible