TY  - BOOK
AU  - Herz,Robert H.
TI  - More accounting changes: financial reporting through the age of crisis and globalization 
SN  - 9781786356307
AV  - HF5626 .H47 2016
PY  - 2016///
CY  - Bingley, UK
PB  - Emerald Group Publishing Limited
KW  - Herz, Robert H.
KW  - Accounting
KW  - Standards
KW  - History
N1  - Includes bibliographical references (pages 405-407) and index; 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; 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"; 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?; 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; 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?; 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?
N2  - 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
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ER  -