Pick a number : : internationalizing U.S. accounting / / Roger Hussey and Audra Ong.
For many years, individual countries decided 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 l...
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Superior document: | Financial accounting and auditing collection, |
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Place / Publishing House: | New York, New York (222 East 46th Street, New York, NY 10017) : : Business Expert Press,, 2014. |
Year of Publication: | 2014 |
Edition: | First edition. |
Language: | English |
Series: | 2014 digital library.
Financial accounting and auditing collection. |
Online Access: | |
Physical Description: | 1 online resource (x, 151 pages) |
Notes: | Part of: 2014 digital library. |
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(MiAaPQ)5001771359 (Au-PeEL)EBL1771359 (CaPaEBR)ebr10940881 (CaONFJC)MIL824756 (OCoLC)891187324 |
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Hussey, Roger., author. Pick a number : internationalizing U.S. accounting / Roger Hussey and Audra Ong. First edition. New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2014. 1 online resource (x, 151 pages) text rdacontent computer rdamedia online resource rdacarrier Financial accounting and auditing collection, 2152-7121 Part of: 2014 digital library. Includes bibliographical references (pages 143-148) and index. 1. U.S. accounting regulation -- 2. The move toward international accounting -- 3. The U.S. engagement -- 4. Successes and failures -- 5. The disagreements -- 6. The end and the beginning -- Notes -- References -- Index. Access restricted to authorized users and institutions. For many years, individual countries decided 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. This did not make sense. Investors were hesitant to buy shares in foreign companies, companies were careful when the financial stability of foreign suppliers and customers could not be established, and companies wanting to list on a foreign stock exchange, for example, New York, experienced difficulties. To prevent this confusing and misleading state of affairs, attempts were made at the international level to agree on what the rules, known as accounting standards, should be for financial accounting and reporting. Those standards are now 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. These events are not only important to accountants, but to everyone who has been dealing with a company. This could be investors, employees, customers, banks, suppliers, and the tax authorities. If you are interested in the financial performance and status of a company, you need to understand the accounting rules, their changes, and the reasons they pursue an international set of standards. Title from PDF title page (viewed on September 26, 2014). Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. Accounting Standards. Accounting Standards United States. accounting standards conceptual frameworks convergence Financial Accounting Standards Board fraud International Accounting Standards Board Norwalk Agreement principles-based approach rules-based approach Electronic books. Ong, Audra Wei Ming., author. Print version: 9781606497302 ProQuest (Firm) 2014 digital library. Financial accounting and auditing collection. 2152-7121 https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1771359 Click to View |
language |
English |
format |
eBook |
author |
Hussey, Roger., Ong, Audra Wei Ming., |
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Hussey, Roger., Ong, Audra Wei Ming., Pick a number : internationalizing U.S. accounting / Financial accounting and auditing collection, 1. U.S. accounting regulation -- 2. The move toward international accounting -- 3. The U.S. engagement -- 4. Successes and failures -- 5. The disagreements -- 6. The end and the beginning -- Notes -- References -- Index. |
author_facet |
Hussey, Roger., Ong, Audra Wei Ming., Ong, Audra Wei Ming., |
author_variant |
r h rh a w m o awm awmo |
author_role |
VerfasserIn VerfasserIn |
author2 |
Ong, Audra Wei Ming., |
author2_role |
TeilnehmendeR |
author_sort |
Hussey, Roger., |
title |
Pick a number : internationalizing U.S. accounting / |
title_sub |
internationalizing U.S. accounting / |
title_full |
Pick a number : internationalizing U.S. accounting / Roger Hussey and Audra Ong. |
title_fullStr |
Pick a number : internationalizing U.S. accounting / Roger Hussey and Audra Ong. |
title_full_unstemmed |
Pick a number : internationalizing U.S. accounting / Roger Hussey and Audra Ong. |
title_auth |
Pick a number : internationalizing U.S. accounting / |
title_new |
Pick a number : |
title_sort |
pick a number : internationalizing u.s. accounting / |
series |
Financial accounting and auditing collection, |
series2 |
Financial accounting and auditing collection, |
publisher |
Business Expert Press, |
publishDate |
2014 |
physical |
1 online resource (x, 151 pages) |
edition |
First edition. |
contents |
1. U.S. accounting regulation -- 2. The move toward international accounting -- 3. The U.S. engagement -- 4. Successes and failures -- 5. The disagreements -- 6. The end and the beginning -- Notes -- References -- Index. |
isbn |
9781606497319 9781606497302 |
issn |
2152-7121 |
callnumber-first |
H - Social Science |
callnumber-subject |
HF - Commerce |
callnumber-label |
HF5616 |
callnumber-sort |
HF 45616 U5 H876 42014 |
genre |
Electronic books. |
genre_facet |
Electronic books. |
geographic_facet |
United States. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=1771359 |
illustrated |
Not Illustrated |
dewey-hundreds |
600 - Technology |
dewey-tens |
650 - Management & public relations |
dewey-ones |
657 - Accounting |
dewey-full |
657.0973 |
dewey-sort |
3657.0973 |
dewey-raw |
657.0973 |
dewey-search |
657.0973 |
oclc_num |
891187324 |
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(MiAaPQ)5001771359 (Au-PeEL)EBL1771359 (CaPaEBR)ebr10940881 (CaONFJC)MIL824756 (OCoLC)891187324 |
hierarchy_parent_title |
Financial accounting and auditing collection, |
is_hierarchy_title |
Pick a number : internationalizing U.S. accounting / |
container_title |
Financial accounting and auditing collection, |
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