Detalles MARC
| 000 -LEADER |
|---|
| fixed length control field |
05508cam a22004097i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
19380336 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20170714150942.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
c| |||||c|| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
161119s2016 enk ob 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2016440409 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781786356307 |
|
|---|
| International Standard Book Number |
1786356309 |
|
|---|
| International Standard Book Number |
9781786356291 (Ebook) |
| 035 ## - |
|---|
| System control number |
(OCoLC)ocn950445529 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
BTCTA |
| Language of cataloging |
eng |
| Transcribing agency |
BTCTA |
| Description conventions |
rda |
| Modifying agency |
YDXCP |
| -- |
JCU |
| -- |
VDB |
| -- |
TXI |
| -- |
DLC |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
spa |
| 042 ## - |
|---|
| Authentication code |
lccopycat |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5626 |
| Item number |
.H47 2016 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Herz, Robert H., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
More accounting changes : |
| Remainder of title |
financial reporting through the age of crisis and globalization / |
| Statement of responsibility, etc. |
by Robert H. Herz, Columbia Business School, New York, NY, USA. |
| Medium |
[Electronic resource] |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
First edition. |
| 264 #1 - |
|---|
| Place of production, publication, distribution, manufacture |
Bingley, UK : |
| Name of producer, publisher, distributor, manufacturer |
Emerald Group Publishing Limited, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2016. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xxv, 437 pages). |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references (pages 405-407) and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. My First 49 Years -- Jersey Boy -- Don't Cry for Me Argentina -- Rule Britannia -- The Early Accountant -- Hello Miami, Goodbye Miami (and PW), and Hello Boston (and Coopers & Lybrand) -- Return of the Prodigal Son -- The Roaring '80s and Bad Bob -- Poacher Turned Gamekeeper -- Professional Affairs -- A Merger of Equals and "The Dream Team" -- Could You See It Coming? -- Efforts to Improve and Expand Corporate Reporting -- The Jenkins Committee, Value reporting, and the FASB Business Reporting Research Project -- International Bob -- Unforgettable Events and a Fork in the Road -- Some Basics about the FASB. |
|
|---|
| Formatted contents note |
2. Charting Course -- Improving Standard Setting -- Can We Make Things Simpler? -- Rationalizing the Structure of U.S. Accounting Standard Setting -- The Accounting Standards Codification -- Improving the Understandability of Standards -- International Convergence -- Setting Course. |
|
|---|
| Formatted contents note |
3. Stock Option Controversies -- Take Two -- What's the Problem? -- Addressing the Accounting Issues in the Face of Pressure Politics. |
|
|---|
| Formatted contents note |
4. International Convergence -- The Urge to Converge and Wherefore IFRS? -- What Does the Law Require? -- Views of Standard Setters on International Convergence -- The Norwalk Agreement -- Short-Term Convergence Projects -- Undertaking Major Joint Projects -- The 2005 SEC Staff "Roadmap" and the 2006 FASB-IASB MoU -- Conceptual Framework -- The SEC Eliminates the Reconciliation Requirement and Explores Potential Adoption of IFRSs in the United States -- Improve and Adopt IFRS -- The SEC Proposes a New "Roadmap" to IFRSs Adoption, and the FASB and IASB Update the MoU: Mixed Responses to the SEC "Roadmap"; Some Begin to Question America's Commitment to Global Accounting Standards; The G20 Leaders Push for Rapid International Convergence of Accounting Standards; The FASB and the IASB Respond to the G20 Call by More Than Redoubling the Convergence Effort; A Necessary Change in Plans; Waning of the Urge to Converge; In the Meantime, Back at the SEC; As the World Turns; So, Bob, What Do You Really Think about Convergence and IFRSs?; Nobody Said This Would Be Easy; Now Where? |
|
|---|
| Formatted contents note |
5. The Financial Crisis -- Accounting Did Not Cause the Financial Crisis, and Accounting Will Not End It -- Were There Warning Signs? -- The Addiction to Off-Balance Sheet Accounting -- Off-Balance Accounting 101 -- Did They Qualify? -- SIVs, Conduits, and Other VIEs -- The Lehman Repo 105 and 108 Transactions -- Fair Value, Mark-to-Market Accounting, and Impairment of Financial Assets -- Some History -- Then Came the Crisis -- The Year 2008 Draws to a Close -- Into 2009 -- Congress Weighs In -- Our Response -- The World Goes On, But It's Not the Same -- Some Lessons Learned -- Measuring Financial Instruments : Amortized Cost versus Fair Value -- Continuing conceptual challenges. |
|
|---|
| Formatted contents note |
6. Complexity -- Does it need to be so complex? -- The reporting scandals and the Sarbanes-Oxley Act of 2002 -- Conceptual controversy and complexity -- Suggestions on an overhaul of the accounting framework -- Can we handle a more principles-based system? -- A call to action -- CIFiR -- The FASB simplification initiative -- Disclosure overload -- The SEC undertakes a disclosure review project -- Can technology help? -- Private company reporting -- So where are we on complexity?. |
|
|---|
| Formatted contents note |
7. Looking back and moving forward -- Proud accomplishments -- Opportunities for further improvement -- Some regrets, mistakes, and disappointments -- Changes in financial reporting: a challenging but necessary process -- Some words of advice to colleagues and successors -- Is the United States the leader in financial and corporate reporting? -- So now what, Bob? -- Sustainability reporting and the Sustainability Accounting Standards Board -- So what's in it for companies and investors? -- Is less more? |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work (Accounting Changes), reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field. |
| 600 10 - SUBJECT ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Herz, Robert H. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Standards |
| -- |
History. |
| 856 ## - |
|---|
| Uniform Resource Identifier |
https://ebookcentral.proquest.com/lib/pucpr-ebooks/detail.action?docID=4689664 |
| Public note |
Presione para acceder el libro en línea |
| 942 ## - |
|---|
| Koha item type |
Libro electrónico |
| Classification part |
HF5626 .H47 2016 |
| Source of classification or shelving scheme |
Library of Congress Classification |