عنوان

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شابک

1606497308

شابک

9781606497302

شماره

b421145

عنوان اصلي

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نام عام مواد

[Book]

ساير اطلاعات عنواني

internationalizing U.S. accounting /

نام نخستين پديدآور

Roger Hussey and Audra Ong

وضعيت ويراست

First edition

نام خاص و کميت اثر

x, 151 pages ;

ابعاد

23 cm

عنوان فروست

Financial accounting and auditing collection,

شاپا ي ISSN فروست

2152-7113

متن يادداشت

Includes bibliographical references and index

متن يادداشت

U.S. accounting regulation -- The move toward international accounting -- The U.S. engagement -- Successes and failures -- The disagreements -- The end and the beginning

بدون عنوان

0

متن يادداشت

"For many years, individual countries decided 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. This did not make sense. Investors were hesitant to buy shares in foreign companies, companies were careful when the financial stability of foreign suppliers and customers could not be established, and companies wanting to list on a foreign stock exchange, for example, New York, experienced difficulties. To prevent this confusing and misleading state of affairs, attempts were made at the international level to agree on what the rules, known as accounting standards, should be for financial accounting and reporting. Those standards are now 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. These events are not only important to accountants, but to everyone who has been dealing with a company. This could be investors, employees, customers, banks, suppliers, and the tax authorities. If you are interested in the financial performance and status of a company, you need to understand the accounting rules, their changes, and the reasons they pursue an international set of standards."--Page 4 of cover

عنوان اصلي به زبان ديگر

Internationalizing U.S. accounting

موضوع مستند نشده

Financial Accounting Standards Board

موضوع مستند نشده

International Accounting Standards Board

موضوع مستند نشده

Accounting-- Standards-- United States

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Hussey, Roger

مستند نام اشخاص تاييد نشده

Ong, Audra Wei Ming

تاريخ عمليات

20150827231329.0

قواعد فهرست نويسي ( بخش توصيفي )

rda

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y