05602cam a22004337i 450000100090000000300040000900500170001300700120003000800410004201000170008302000180010002000150011802000260013303500240015904000540018304100080023704200140024505000220025910000300028124501850031125000190049626400600051530000400057533600260061533700260064133800360066750400670070350506230077050502890139350501400168250510910182250506940291350504900360750505140409752003750461160000200498665000360500685601260504219380336OSt20170714150942.0c| |||||c||161119s2016    enk     ob    001 0 eng d  a  2016440409  a9781786356307  a1786356309  a9781786356291 (Ebook)  a(OCoLC)ocn950445529  aBTCTAbengcBTCTAerdadYDXCPdJCUdVDBdTXIdDLC  aspa  alccopycat00aHF5626b.H47 20161 aHerz, Robert H.,eauthor.10aMore accounting changes :bfinancial reporting through the age of crisis and globalization /cby Robert H. Herz, Columbia Business School, New York, NY, USA.h[Electronic resource]  aFirst edition. 1aBingley, UK :bEmerald Group Publishing Limited,c2016.  a1 online resource (xxv, 437 pages).  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier  aIncludes bibliographical references (pages 405-407) and index.0 a1.  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.8 a2.  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.8 a3.  Stock Option Controversies -- Take Two -- What's the Problem? -- Addressing the Accounting Issues in the Face of Pressure Politics.8 a4.  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?8 a5.  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.8 a6.  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?.8 a7.  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?  aThis 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.10aHerz, Robert H. 0aAccountingxStandardsxHistory.  uhttps://ebookcentral.proquest.com/lib/pucpr-ebooks/detail.action?docID=4689664zPresione para acceder el libro en línea