Roger Hussey, Audra Ong

Pick a Number

Internationalizing U.S. Accounting

• Broschiertes Buch

Produktbeschreibung

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

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Produktdetails

• Verlag: Business Expert Press
• Seitenzahl: 168
• Erscheinungstermin: 8. September 2014
• Englisch
• Abmessung: 229mm x 152mm x 9mm
• Gewicht: 254g
• ISBN-13: 9781606497302
• ISBN-10: 1606497308
• Artikelnr.: 43574330

Autorenporträt

Roger Hussey received his MSc in Industrial Relations and PhD in Financial Communications from University of Bath, UK. Following a six-year period at Oxford University, he accepted a position at the University of West of England as Deloitte and Touche Professor of Financial Reporting. In 2000, Roger moved to Canada as Dean of the Odette School of Business.