Setting Standards for Financial Reporting: Fasb and the Struggle for Control of a Critical Process - Rilegato

Van Riper, Robert

 
9780899309071: Setting Standards for Financial Reporting: Fasb and the Struggle for Control of a Critical Process
Rilegato
ISBN 10: 0899309070 ISBN 13: 9780899309071
Casa editrice: Praeger Pub Text, 1994

Sinossi

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.

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Informazioni sugli autori

ROBERT VAN RIPER is a retired senior member of the staff at the Financial Accounting Standards Board, 1973-1991. Prior to that, he was senior vice president of N.W. Ayer, Inc. He is the author of many articles in business and professional journals and two novels.



ROBERT VAN RIPER is a retired senior member of the staff at the Financial Accounting Standards Board, 1973-1991. Prior to that, he was senior vice president of N.W. Ayer, Inc. He is the author of many articles in business and professional journals and two novels.

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Editore
Praeger Pub Text
Data di pubblicazione
1994
Lingua
Inglese
ISBN 10 
0899309070
ISBN 13 
9780899309071
Rilegatura
Copertina rigida
Numero di pagine
216
Contatto del produttore
non disponibile
Persona responsabile
gpsr@libri.de
gpsr@libri.de

Friedensallee 273
Hamburg
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Germania