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Anglický jazyk
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Autor: Roger Hussey
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...
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O knihe
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
- Vydavateľstvo: Business Expert Press
- Rok vydania: 2014
- Formát: Paperback
- Rozmer: 229 x 152 mm
- Jazyk: Anglický jazyk
- ISBN: 9781606497302
