عنوان

Convergence guidebook for corporate financial reporting

01BL14665

Convergence guidebook for corporate financial reporting

Bruce Pounder

Hoboken, N.J.

John Wiley

c2009

xvi, 239 p. 24 cm

Accounting

Corporations

Financial statements

Pounder, Bruce

Includes bibliographical references and index

Introduction to the convergence of financial reporting standards -- How convergence will impact the United States -- Prepare for the impact of convergence now -- Conceptual frameworks -- Principles-based standards -- Different standards for different companies? -- Financial statements : a first look -- Fair value and related measurement issues -- Major asset classes -- Other balance sheet items -- Reporting financial performance -- Business combinations, intercompany investments, and segment reporting -- Financial statements : what is ahead -- Overview of U.S. labor markets for financial reporting talent -- Obsolescence of knowledge, skills, and abilities -- Commoditization of talent -- Toward a global labor market for financial reporting talent -- Transformation of the talent supply pipeline -- Overview of the challenges of convergence -- The enterprise challenge : strategies for choosing standards and implementing your choice -- Departmental challenge : tactics for managing talent -- Personal challenge : career choices for a hypercompetitive labor market.