Coverart for item
The Resource Setting standards for financial reporting : FASB and the struggle for control of a critical process, Robert Van Riper

Setting standards for financial reporting : FASB and the struggle for control of a critical process, Robert Van Riper

Label
Setting standards for financial reporting : FASB and the struggle for control of a critical process
Title
Setting standards for financial reporting
Title remainder
FASB and the struggle for control of a critical process
Statement of responsibility
Robert Van Riper
Creator
Subject
Genre
Language
eng
Summary
  • 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
  • The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934
  • The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views
Cataloging source
Nz
http://library.link/vocab/creatorName
Van Riper, Robert
Dewey number
657/.021873
Index
index present
LC call number
HF5681.B2
LC item number
V28 1994eb
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/subjectName
  • Financial Accounting Standards Board
  • Financial statements
  • Accounting
  • Financial Accounting Standards Board
  • Financial Accounting Standards Board
  • États financiers
  • Comptabilité
  • BUSINESS & ECONOMICS
  • Accounting
  • Financial statements
  • United States
  • Bilanzierungsgrundsätze
  • Regels
  • Accounting
  • Financiële verslaglegging
  • Standaardisatie
  • USA
Label
Setting standards for financial reporting : FASB and the struggle for control of a critical process, Robert Van Riper
Instantiates
Publication
Bibliography note
Includes bibliographical references (page 199) and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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?
Control code
228040011
Dimensions
unknown
Extent
1 online resource (vi, 206 pages)
Form of item
online
Isbn
9780313008573
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
System control number
(OCoLC)228040011
Label
Setting standards for financial reporting : FASB and the struggle for control of a critical process, Robert Van Riper
Publication
Bibliography note
Includes bibliographical references (page 199) and index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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?
Control code
228040011
Dimensions
unknown
Extent
1 online resource (vi, 206 pages)
Form of item
online
Isbn
9780313008573
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
System control number
(OCoLC)228040011

Library Locations

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      1 University Blvd, St. Louis, MO, 63121, US
      38.710138 -90.311107
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