Detalles MARC
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06971nam a22004813i 4500 |
| 001 - CONTROL NUMBER |
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EBC4689664 |
| 003 - CONTROL NUMBER IDENTIFIER |
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MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20220912174925.0 |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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211129s2016 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781786356291 |
| Qualifying information |
(electronic bk.) |
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| Canceled/invalid ISBN |
9781786356307 |
| 035 ## - |
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| System control number |
(MiAaPQ)EBC4689664 |
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| System control number |
(Au-PeEL)EBL4689664 |
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| System control number |
(CaPaEBR)ebr11266918 |
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| System control number |
(CaONFJC)MIL955022 |
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| System control number |
(OCoLC)958651116 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
MiAaPQ |
| Language of cataloging |
eng |
| Description conventions |
rda |
| -- |
pn |
| Transcribing agency |
MiAaPQ |
| Modifying agency |
MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5626 |
| Item number |
.H47 2016 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657.3 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Herz, Robert. |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
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| Title |
More Accounting Changes : |
| Remainder of title |
Financial Reporting Through the Age of Crisis and Globalization / |
| Statement of responsibility, etc. |
Robert Herz. |
| 264 #1 - |
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| Place of production, publication, distribution, manufacture |
Bingley : |
| Name of producer, publisher, distributor, manufacturer |
Emerald Publishing Limited, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2016. |
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| Date of production, publication, distribution, manufacture, or copyright notice |
©2016. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (466 pages) |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
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rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Front Cover -- More Accounting Changes -- Copyright Page -- Contents -- Foreword -- More Accounting Changes: Financial Reporting through the Age of Crisis and Globalization -- Preface -- Acknowledgments -- 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, ValueReporting, and the FASB Business Reporting Research Project -- International Bob -- Unforgettable Events and a Fork in the Road -- Some Basics about the FASB -- 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 -- 3 Stock Option Controversies - Take Two -- What's the Problem? -- Addressing the Accounting Issues in the Face of Pressure Politics -- 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". |
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| Formatted contents note |
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? -- Conclusion -- 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 -- Some Arguments for Using Amortized Cost -- Some Arguments for Using Fair Value -- So, Who Is Right? -- Another Alternative -- Continuing Conceptual Challenges -- 6 Complexity -- Does It Need to Be So Complex? -- The Reporting Scandals and the Sarbanes-Oxley Act of 2002 -- Conceptual Controversy and Complexity -- Asset and Liability View -- Revenue and Expense View -- My Opinion -- An Example -- Back to Concepts -- Theory and Practice -- 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?. |
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| Formatted contents note |
Private Company Reporting -- The Private Company Financial Reporting Committee, IFRS for SME's, and Other Initiatives -- Blue-Ribbon Panel -- FAF Working Group and Increased FASB Focus on Private Companies -- FAF Proposes Establishing a Private Company Standards Improvement Council -- The FAF Establishes the Private Company Council and a New Process for Setting Private Company Accounting Standards -- So Where Are We on Complexity? -- Conclusion -- 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? -- References -- About the Author -- Index. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work, 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. |
| 588 ## - |
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| Source of description note |
Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) |
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| Local note |
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2021. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Accounting. |
| 655 #4 - |
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| Genre/form data or focus term |
Electronic books. |
| 776 08 - |
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| Relationship information |
Print version: |
| Main entry heading |
Herz, Robert |
| Title |
More Accounting Changes |
| Place, publisher, and date of publication |
Bingley : Emerald Publishing Limited,c2016 |
| International Standard Book Number |
9781786356307 |
| 797 2# - |
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| Corporate name or jurisdiction name as entry element |
ProQuest (Firm) |
| 856 ## - |
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| Uniform Resource Identifier |
https://login.ezproxy.pucpr.edu/login?url=https://ebookcentral.proquest.com/lib/pucpr-ebooks/detail.action?docID=4689664 |
| Link text |
Acceso Remoto |
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| Uniform Resource Identifier |
https://ebookcentral.proquest.com/lib/pucpr-ebooks/detail.action?docID=4689664 |
| Link text |
Acceso en el Campus PUCPR |
| 942 ## - |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Libro electrónico |