Advertisement
| economic consequences of accounting standard setting means: Accounting Theory Harry I. Wolk, James L. Dodd, John J. Rozycki, 2008 Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world. |
| economic consequences of accounting standard setting means: Intermediate Accounting Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, 2010-06-01 US public companies will have to follow International Financial Reporting Standards as of January 1, 2011. Weygandt’s Financial Accounting: IFRS introduces challenging accounting concepts with examples that are familiar to the student while incorporating the new global accounting standards. Following the reputation for accuracy, comprehensiveness, and currency, Weygandt guides students through financial accounting and the period of transition for IFRS readiness. The text prepares student for the requirements they will follow in the coming years. |
| economic consequences of accounting standard setting means: Accounting and Auditing Research and Databases Thomas R. Weirich, Natalie Tatiana Churyk, Thomas C. Pearson, 2012-08-28 The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization. |
| economic consequences of accounting standard setting means: Research, Standard Setting, and Global Financial Reporting Mary E. Barth, 2007 Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research. |
| economic consequences of accounting standard setting means: Principles of Accounting Volume 1 - Financial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-04-11 The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the why as well as the how aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization. |
| economic consequences of accounting standard setting means: Accounting Disclosure and Real Effects Chandra Kanodia, 2007 Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources. |
| economic consequences of accounting standard setting means: An Introduction to Corporate Accounting Standards William Andrew Paton, Ananias Charles Littleton, 1957 |
| economic consequences of accounting standard setting means: Forging Accounting Principles in Five Countries Stephen A. Zeff, 2016-01-29 This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles. |
| economic consequences of accounting standard setting means: Intermediate Accounting, Volume 1 Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, 2019-04-16 This is the unbound, loose-leaf version of Intermediate Accounting, 17th Edition, Volume 1. This book is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material. |
| economic consequences of accounting standard setting means: Accounting Theory Harry I. Wolk, James L. Dodd, John J. Rozycki, 2016-06-04 This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field. |
| economic consequences of accounting standard setting means: General Theory Of Employment , Interest And Money John Maynard Keynes, 2016-04 John Maynard Keynes is the great British economist of the twentieth century whose hugely influential work The General Theory of Employment, Interest and * is undoubtedly the century's most important book on economics--strongly influencing economic theory and practice, particularly with regard to the role of government in stimulating and regulating a nation's economic life. Keynes's work has undergone significant revaluation in recent years, and Keynesian views which have been widely defended for so long are now perceived as at odds with Keynes's own thinking. Recent scholarship and research has demonstrated considerable rivalry and controversy concerning the proper interpretation of Keynes's works, such that recourse to the original text is all the more important. Although considered by a few critics that the sentence structures of the book are quite incomprehensible and almost unbearable to read, the book is an essential reading for all those who desire a basic education in economics. The key to understanding Keynes is the notion that at particular times in the business cycle, an economy can become over-productive (or under-consumptive) and thus, a vicious spiral is begun that results in massive layoffs and cuts in production as businesses attempt to equilibrate aggregate supply and demand. Thus, full employment is only one of many or multiple macro equilibria. If an economy reaches an underemployment equilibrium, something is necessary to boost or stimulate demand to produce full employment. This something could be business investment but because of the logic and individualist nature of investment decisions, it is unlikely to rapidly restore full employment. Keynes logically seizes upon the public budget and government expenditures as the quickest way to restore full employment. Borrowing the * to finance the deficit from private households and businesses is a quick, direct way to restore full employment while at the same time, redirecting or siphoning |
| economic consequences of accounting standard setting means: Efficient Capital Markets and Accounting Thomas R. Dyckman, Dale Morse, 1986 |
| economic consequences of accounting standard setting means: Auditing as Independent Authentication Peter W. Wolnizer, 2006 During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Auditing as Independent Authentication: From the cover of the 1987 edition: 'This is a penetrating exposition of the role of auditing in controlling quality of the financial information on which any interested person may assess the performance and prospects of firms'. |
| economic consequences of accounting standard setting means: Government Auditing Standards - 2018 Revision United States Government Accountability Office, 2019-03-24 Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision. |
| economic consequences of accounting standard setting means: Intermediate Accounting IFRS, International Adaptation DONALD E.. WEYGANDT KIESO (JERRY J.. WARFIELD, TERRY D.), Jerry J. Weygandt, Terry D. Warfield, 2024-10-06 |
| economic consequences of accounting standard setting means: The Digest of Social Experiments David H. Greenberg, Mark Shroder, 2004 Contains brief summaries of 240 known completed social experiments. Each summary outlines the cost and time frame of the demonstration, the treatments tested, outcomes of interest, sample sizes and target population, research components, major findings, important methodological limitations and design issues encountered, and other relevant topics. In addition, very brief outlines of 21 experiments and one quasi experiment still in progress [as of April 2003] are also provided--p. 3. |
| economic consequences of accounting standard setting means: Accounting for Inventory and Related Property United States. Federal Accounting Standards Advisory Board, 1993 |
| economic consequences of accounting standard setting means: Making Accounting Policy David Solomons, 1986 The way expenditures and income, assets and liabilities, are reported can make an enormous difference in how a firm's performance is judged by stockholders, the financial community, regulatory agencies, and the public. This book is neither a primer on accounting nor a guide to managing an accounting department; rather it is a comprehensive examination of how a firm's accounting policy affects the profits it reports and keeps. |
| economic consequences of accounting standard setting means: The Routledge Companion to Auditing David Hay, W. Robert Knechel, Marleen Willekens, 2014-09-15 Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject. |
| economic consequences of accounting standard setting means: Accounting Theory William Andrew Paton, 1922 |
| economic consequences of accounting standard setting means: Realism and Truth Michael Devitt, 1997-01-12 In a provocative thesis, philosophy professor Michael Devitt argues for a thoroughgoing realism about the common-sense and scientific physical world and for a corresponding notion of truthcontrary to the opinions of anti-realists such as Putnam, Dummett, van Fraassen, and others. This second edition includes a new Afterword by the author. |
| economic consequences of accounting standard setting means: Aiming for Global Accounting Standards Kees Camfferman, Stephen A. Zeff, 2015 This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs. |
| economic consequences of accounting standard setting means: Economic Consequences of Financial Accounting Standards Financial Accounting Standards Board, 1978 |
| economic consequences of accounting standard setting means: An Introduction to Modern Financial Reporting Theory Brian A Rutherford, 2000 This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance. |
| economic consequences of accounting standard setting means: IPSAS Explained Thomas Müller-Marqués Berger, 2018-01-22 A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply. |
| economic consequences of accounting standard setting means: Advanced accounting William Andrew Paton, 1948 |
| economic consequences of accounting standard setting means: Issues in Financial Accounting Scott Henderson, Graham Peirson, Kathy Herbohn, Bryan Howieson, 2015-05-20 Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards. |
| economic consequences of accounting standard setting means: Concepts in Action , 2017-11-06 Rather than treating concepts and their application in a static and iconic manner,Concepts in Action provides us with examples of the active and creative use of concepts for constructing and generating new knowledge. Examples of theoretic constructions and topics discussed refers to the function of theory in main stream sociology; concepts enabling us to expand the range of interpretations; a critical view and approach to general concepts of culture, nature and consumption; concepts dealing with organization, institutions and actors; and examples of travelling concepts such as class, gender, race and social recognition. Concepts in Action follows on the earlier Theory in Action (2016) as part of a three volume project broadening our understanding of the interplay of theory and methods. The forthcoming third volume will focus on the strategy of constructing and analyzing the object in social science. This volume is highly relevant for researchers and students interested in theoretical construction in the social sciences. Contributors are: Göran Ahrne, Mette Andersson, Harriet Bjerrum Nielsen, Anne Britt Flemmen, Antje Gimmler, Willy Guneriussen, Roar Hagen, Raimund Hasse, Håkon Leiulfsrud, Willy Martinussen, John Scott, Peter Sohlberg, Pål Strandbakken, Richard Swedberg and Erik Olin Wright. |
| economic consequences of accounting standard setting means: Financial Reporting In The Pacific Asia Region Ronald Ma, 1997-10-13 There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region. |
| economic consequences of accounting standard setting means: , |
| economic consequences of accounting standard setting means: Intermediate Accounting Terry D. Warfield, Jerry J. Weygandt, Donald E. Kieso, 2007-12-04 Now readers can get all the accuracy and authority of the best-selling intermediate accounting book in the new second edition of this brief, streamlined version! Fundamentals of Intermediate Accounting presents a balanced discussion of concepts and applications, explaining the rationale behind business transactions before addressing the accounting and reporting for those activities. Readers will gain a solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more. |
| economic consequences of accounting standard setting means: The Greenhouse Gas Protocol , 2004 The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions. |
| economic consequences of accounting standard setting means: The Australian Accounting Standards Review Board (RLE Accounting) Asheq R. Rahman, 2013-12-04 This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations. |
| economic consequences of accounting standard setting means: The Routledge Companion to Accounting in Emerging Economies Pauline Weetman, Ioannis Tsalavoutas, 2019-07-23 As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature. |
| economic consequences of accounting standard setting means: Standards for Internal Control in the Federal Government United States Government Accountability Office, 2019-03-24 Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government. |
| economic consequences of accounting standard setting means: Government Auditing Standards Government Accounting Office, U.S. Government, 2012 Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements. |
| economic consequences of accounting standard setting means: A History of Canadian Accounting Thought and Practice George Joseph Murphy, 1993 First Published in 1993. Routledge is an imprint of Taylor & Francis, an informa company. |
| economic consequences of accounting standard setting means: The Economics and Politics of Accounting Christian Leuz, Dieter Pfaff, Anthony Hopwood, 2005-09-15 Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy. |
| economic consequences of accounting standard setting means: Corporate Financial Reporting Andrew Higson, 2003-02-28 The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice. |
| economic consequences of accounting standard setting means: The Accounting Forum , 1981 |
| economic consequences of accounting standard-setting means: Accounting Theory Harry I. Wolk, James L. Dodd, John J. Rozycki, 2008 Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world. |
| economic consequences of accounting standard-setting means: Intermediate Accounting Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, 2010-06-01 US public companies will have to follow International Financial Reporting Standards as of January 1, 2011. Weygandt’s Financial Accounting: IFRS introduces challenging accounting concepts with examples that are familiar to the student while incorporating the new global accounting standards. Following the reputation for accuracy, comprehensiveness, and currency, Weygandt guides students through financial accounting and the period of transition for IFRS readiness. The text prepares student for the requirements they will follow in the coming years. |
| economic consequences of accounting standard-setting means: Accounting and Auditing Research and Databases Thomas R. Weirich, Natalie Tatiana Churyk, Thomas C. Pearson, 2012-08-28 The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization. |
| economic consequences of accounting standard-setting means: Research, Standard Setting, and Global Financial Reporting Mary E. Barth, 2007 Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research. |
| economic consequences of accounting standard-setting means: Principles of Accounting Volume 1 - Financial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-04-11 The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the why as well as the how aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization. |
| economic consequences of accounting standard-setting means: Accounting Disclosure and Real Effects Chandra Kanodia, 2007 Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources. |
| economic consequences of accounting standard-setting means: Intermediate Accounting, Volume 1 Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, 2019-04-16 This is the unbound, loose-leaf version of Intermediate Accounting, 17th Edition, Volume 1. This book is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material. |
| economic consequences of accounting standard-setting means: An Introduction to Corporate Accounting Standards William Andrew Paton, Ananias Charles Littleton, 1957 |
| economic consequences of accounting standard-setting means: Accounting Theory Harry I. Wolk, James L. Dodd, John J. Rozycki, 2016-06-04 This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field. |
| economic consequences of accounting standard-setting means: Forging Accounting Principles in Five Countries Stephen A. Zeff, 2016-01-29 This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles. |
| economic consequences of accounting standard-setting means: Intermediate Accounting IFRS, International Adaptation DONALD E.. WEYGANDT KIESO (JERRY J.. WARFIELD, TERRY D.), Jerry J. Weygandt, Terry D. Warfield, 2024-10-06 |
| economic consequences of accounting standard-setting means: General Theory Of Employment , Interest And Money John Maynard Keynes, 2016-04 John Maynard Keynes is the great British economist of the twentieth century whose hugely influential work The General Theory of Employment, Interest and * is undoubtedly the century's most important book on economics--strongly influencing economic theory and practice, particularly with regard to the role of government in stimulating and regulating a nation's economic life. Keynes's work has undergone significant revaluation in recent years, and Keynesian views which have been widely defended for so long are now perceived as at odds with Keynes's own thinking. Recent scholarship and research has demonstrated considerable rivalry and controversy concerning the proper interpretation of Keynes's works, such that recourse to the original text is all the more important. Although considered by a few critics that the sentence structures of the book are quite incomprehensible and almost unbearable to read, the book is an essential reading for all those who desire a basic education in economics. The key to understanding Keynes is the notion that at particular times in the business cycle, an economy can become over-productive (or under-consumptive) and thus, a vicious spiral is begun that results in massive layoffs and cuts in production as businesses attempt to equilibrate aggregate supply and demand. Thus, full employment is only one of many or multiple macro equilibria. If an economy reaches an underemployment equilibrium, something is necessary to boost or stimulate demand to produce full employment. This something could be business investment but because of the logic and individualist nature of investment decisions, it is unlikely to rapidly restore full employment. Keynes logically seizes upon the public budget and government expenditures as the quickest way to restore full employment. Borrowing the * to finance the deficit from private households and businesses is a quick, direct way to restore full employment while at the same time, redirecting or siphoning |
| economic consequences of accounting standard-setting means: Efficient Capital Markets and Accounting Thomas R. Dyckman, Dale Morse, 1986 |
| economic consequences of accounting standard-setting means: Auditing as Independent Authentication Peter W. Wolnizer, 2006 During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Auditing as Independent Authentication: From the cover of the 1987 edition: 'This is a penetrating exposition of the role of auditing in controlling quality of the financial information on which any interested person may assess the performance and prospects of firms'. |
| economic consequences of accounting standard-setting means: Government Auditing Standards - 2018 Revision United States Government Accountability Office, 2019-03-24 Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision. |
| economic consequences of accounting standard-setting means: The Digest of Social Experiments David H. Greenberg, Mark Shroder, 2004 Contains brief summaries of 240 known completed social experiments. Each summary outlines the cost and time frame of the demonstration, the treatments tested, outcomes of interest, sample sizes and target population, research components, major findings, important methodological limitations and design issues encountered, and other relevant topics. In addition, very brief outlines of 21 experiments and one quasi experiment still in progress [as of April 2003] are also provided--p. 3. |
| economic consequences of accounting standard-setting means: Aiming for Global Accounting Standards Kees Camfferman, Stephen A. Zeff, 2015 This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs. |
| economic consequences of accounting standard-setting means: Accounting for Inventory and Related Property United States. Federal Accounting Standards Advisory Board, 1993 |
| economic consequences of accounting standard-setting means: Making Accounting Policy David Solomons, 1986 The way expenditures and income, assets and liabilities, are reported can make an enormous difference in how a firm's performance is judged by stockholders, the financial community, regulatory agencies, and the public. This book is neither a primer on accounting nor a guide to managing an accounting department; rather it is a comprehensive examination of how a firm's accounting policy affects the profits it reports and keeps. |
| economic consequences of accounting standard-setting means: The Routledge Companion to Auditing David Hay, W. Robert Knechel, Marleen Willekens, 2014-09-15 Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject. |
| economic consequences of accounting standard-setting means: Realism and Truth Michael Devitt, 1997-01-12 In a provocative thesis, philosophy professor Michael Devitt argues for a thoroughgoing realism about the common-sense and scientific physical world and for a corresponding notion of truthcontrary to the opinions of anti-realists such as Putnam, Dummett, van Fraassen, and others. This second edition includes a new Afterword by the author. |
| economic consequences of accounting standard-setting means: Economic Consequences of Financial Accounting Standards Financial Accounting Standards Board, 1978 |
| economic consequences of accounting standard-setting means: Accounting Theory William Andrew Paton, 1922 |
| economic consequences of accounting standard-setting means: Intermediate Accounting Terry D. Warfield, Jerry J. Weygandt, Donald E. Kieso, 2007-12-04 Now readers can get all the accuracy and authority of the best-selling intermediate accounting book in the new second edition of this brief, streamlined version! Fundamentals of Intermediate Accounting presents a balanced discussion of concepts and applications, explaining the rationale behind business transactions before addressing the accounting and reporting for those activities. Readers will gain a solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more. |
| economic consequences of accounting standard-setting means: Advanced accounting William Andrew Paton, 1948 |
| economic consequences of accounting standard-setting means: An Introduction to Modern Financial Reporting Theory Brian A Rutherford, 2000 This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance. |
| economic consequences of accounting standard-setting means: Issues in Financial Accounting Scott Henderson, Graham Peirson, Kathy Herbohn, Bryan Howieson, 2015-05-20 Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards. |
| economic consequences of accounting standard-setting means: IPSAS Explained Thomas Müller-Marqués Berger, 2018-01-22 A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply. |
| economic consequences of accounting standard-setting means: Financial Reporting In The Pacific Asia Region Ronald Ma, 1997-10-13 There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region. |
| economic consequences of accounting standard-setting means: , |
| economic consequences of accounting standard-setting means: EBOOK: Academic Research And Researchers Angela Brew, Lisa Lucas, 2009-10-16 University research is of central political, cultural and economic importance for nations and is currently the subject of considerable debate and discussion in universities worldwide. Research has become highly competitive though scarce resources. In recent years, research policies and strategies at different levels have called into question researcher autonomy, problematised academic freedom, created new disciplinary hierarchies, skewed publication rates and processes, created powerful ways to measure research outputs and demanded new working habits. This book is concerned with how individual researchers experience and respond to this scenario. It brings together research and scholarship examining the socio-political context of university research and explores how researchers' perceptions and identities are changed by political and cultural agendas for research. The book brings together the work of leading international scholars from different countries who have investigated theoretically and empirically the nature of research, research cultures and academic researcher identities. It brings together work that has hitherto only been reported in isolated and esoteric contexts internationally, thus consolidating the nature of research as an important field of study in its own right and providing important new understandings of how research is experienced in universities. A range of different theoretical positions taken by different authors is indicative of a lively and robust field of developing knowledge. Contributors:Dr Gerlese S. Akerlind, Dr Christine Asmar, Professor David Boud, Dr Harry de Boer, Dr Jurgen Enders, Dr Margaret Kiley, Dr Liudvika Leisyte, Professor Alison Lee, Dr Catherine Manathunga, Professor Emeritus Ian McNay, Dr Ocean Ripeka Mercier, Dr Mari Murtonen, Associate Professor Susan Page, Professor Betty Rambur, Professor Sir Peter Scott, Professor Margaret Thornton, Professor Malcolm Tight |
| economic consequences of accounting standard-setting means: Corporate Financial Reporting Andrew Higson, 2003-02-28 The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice. |
| economic consequences of accounting standard-setting means: The Australian Accounting Standards Review Board (RLE Accounting) Asheq R. Rahman, 2013-12-04 This study provides a neutral and comprehensive explanation about the activities which precede the formulation of accounting regulatory policies. The knowledge gained from it can be applied to understand the formulation of regulatory policies in other areas and to predict or explain the behaviour of interest groups in the preparation of accounting standards and regulations. |
| economic consequences of accounting standard-setting means: Concepts in Action , 2017-11-06 Rather than treating concepts and their application in a static and iconic manner,Concepts in Action provides us with examples of the active and creative use of concepts for constructing and generating new knowledge. Examples of theoretic constructions and topics discussed refers to the function of theory in main stream sociology; concepts enabling us to expand the range of interpretations; a critical view and approach to general concepts of culture, nature and consumption; concepts dealing with organization, institutions and actors; and examples of travelling concepts such as class, gender, race and social recognition. Concepts in Action follows on the earlier Theory in Action (2016) as part of a three volume project broadening our understanding of the interplay of theory and methods. The forthcoming third volume will focus on the strategy of constructing and analyzing the object in social science. This volume is highly relevant for researchers and students interested in theoretical construction in the social sciences. Contributors are: Göran Ahrne, Mette Andersson, Harriet Bjerrum Nielsen, Anne Britt Flemmen, Antje Gimmler, Willy Guneriussen, Roar Hagen, Raimund Hasse, Håkon Leiulfsrud, Willy Martinussen, John Scott, Peter Sohlberg, Pål Strandbakken, Richard Swedberg and Erik Olin Wright. |
| economic consequences of accounting standard-setting means: Accounting and Auditing Practices and Procedures United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management, 1977 |
| economic consequences of accounting standard-setting means: Toward Greater Logic and Utility in Accounting Philip W. Bell, 2018-12-07 First Published in 1998. Routledge is an imprint of Taylor & Francis, an informa company. |
| economic consequences of accounting standard-setting means: The Routledge Companion to Accounting in Emerging Economies Pauline Weetman, Ioannis Tsalavoutas, 2019-07-23 As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge. With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence. This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature. |
| economic consequences of accounting standard-setting means: Standards for Internal Control in the Federal Government United States Government Accountability Office, 2019-03-24 Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government. |
| economic consequences of accounting standard-setting means: A History of Canadian Accounting Thought and Practice George Joseph Murphy, 1993 First Published in 1993. Routledge is an imprint of Taylor & Francis, an informa company. |
| economic consequences of accounting standard-setting means: The Greenhouse Gas Protocol , 2004 The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions. |
Publications | World Economic Forum
4 days ago · The World Economic Forum publishes a comprehensive series of reports which examine in detail the broad range of global issues it seeks to address with stakeholders as part of …
The Future of Jobs Report 2025 | World Economic Forum
Jan 7, 2025 · General economic slowdown, to a lesser extent, also remains top of mind and is expected to transform 42% of businesses. Inflation is predicted to have a mixed outlook …
Chief Economists Outlook: May 2025 | World Economic Forum
May 28, 2025 · The May 2025 Chief Economists Outlook explores key trends in the global economy, including the latest outlook for growth, inflation, monetary and fiscal policy. It …
Davos 2025: What to expect and who's coming? | World Econo…
Dec 9, 2024 · The 2025 Annual Meeting of the World Economic Forum takes place from 20-24 January in Davos, Switzerland. The meeting convenes under the title Collaboration for the …
US trade policy turmoil shakes the global economy, and othe…
Apr 15, 2025 · A new UN report warned that many countries in the Asia-Pacific region remain ill-prepared for climate-related economic shocks. The IMF-World Bank Spring Meetings are fast …
Economic Consequences Of Accounting Standard Setting …
Nov 3, 2023 · 3 Embracing the Track of Phrase: An Psychological Symphony within Economic Consequences Of Accounting Standard Setting Means In some sort of eaten by monitors and …
Economic consequences of accounting - MIT …
Economic consequences of accounting "It's not the economy anymore, stupid. It's the accounting." - See complete article, Browning, E.S. and Jonathan Weil. "Burden of Dobut: …
Economic Consequences Of Accounting Standard Setting …
Economic Consequences Of Accounting Standard Setting Means Donald E. Kieso,Jerry J. Weygandt,Terry D. Warfield Accounting Theory Harry I. Wolk,James L. Dodd,John J. …
Economic Consequences Of Accounting Standard Setting …
Jul 8, 2020 · Economic Consequences Of Accounting Standard Setting Means L Reisser Intermediate Accounting Donald E. Kieso,Jerry J. Weygandt,Terry D. Warfield,2010-06-01 US …
Accounting Theory and Analysis - download slide
15. Economic consequences of accounting standard-setting means: a. Standard-setters must give first priority to ensuring that companies do not suffer any adverse effect as a result of a new …
Trades by Insiders and Mandated Accounting Standards
ABSTRACT: This paper examines trades by insiders as a means of providing additional evidence regarding whether mandated accounting standards give rise to economic consequences. It is …
Histories of accounting standard-setting – an introduction
Recognising the cultural dependency of standard-setting activities, four of the seven articles that comprise this Special Issue analyse the evolution of standard-setting in different national con …
Towards an understanding of the role of standard setters in …
of accounting standard setting, tests of influence of FASB and SEC regulators can help refine our understanding of the political economy of U.S. GAAP. We conduct our study through an …
The Co-performation of Financial Economics in Accounting …
The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9 Abstract This paper adds to the …
International Accounting Standards Board meeting | AP2 …
International Accounting Standards Board meeting | AP2 appendix 2: Special Report—Benefits, costs and consequences of financial accounting standards Created Date 20051130174857Z
Considering the Effects of Accounting Standards POSITION …
1.1 The issue of whether accounting standard setters should take account of the effects, or consequences, of the standards they develop has been a subject of debate for decades, …
The Harmonization of Accounting Standards - George Fox …
significant impact on U.S. accounting regulators, providing a window of opportunity for improving the standard-setting process. This paper argues that an increasingly codependent and …
Lobbying in Accounting Standards Setting - Global Journals
the FASB Statement of Financial Accounting Standards No. 158 and the IASB Statement of Intent issued in 1990. The research concludes that the major determinants of lobbying in the field of …
Practitioners’ participation in the accounting standard …
accounting standard’s impact on their expected utility, i.e. the economic consequences of the proposal, which have been linked to corporate characteristics. Variables such as firm
CHAPTER 1
Economic consequences means the impact of accounting reports on the wealth positions of issuers and users of financial information and the decision-making behavior resulting from that …
Intermediate and Advanced Accounting: The Role of …
Accounting: The Role of ''Economic Consequences" In a previous Editorial, I argued that theory should play a much larger role in the teaching of "intermediate" accounting [Zeff, 1979]. Of …
Why do countries adopt International Financial Reporting …
international accounting standard setting: if IFRS standard setting can be influenced by political lobbying, more powerful countries are more likely to be able to shape IFRS.4 The prevailing …
The effects of mandatory IFRS adoption: A review of evidence …
A review of evidence based on accounting standard setting criteria Received (in revised form): 23rd September 2013 Fakhroddin Mohammadrezaei ... positive economic consequences, the …
Political Consensus through Setting International Accounting …
Investigation into the accounting standard-setting strategies can be related practically to the study of harmonization, since the ability to dominate the International Accounting Standard Board …
Why Do Politicians Intervene in Accounting Regulation? The …
Keywords: accounting regulation; fair value; financial crisis; ideology; polit-ical economy; accounting standard setting; stock option expensing “This is a public policy issue. This is not …
Auditor Lobbying on Accounting Standards - Harvard …
Dec 22, 2014 · Corporate accounting standards are an important basis for the measurement of firm and managerial performance and for the stewardship of corporate assets in a market …
Economic And Social Consequences Of Accounting …
Email address to economic and consequences of accounting regulation and policies aimed at the result in view of the economic analysis. Universal way and economic and consequences of …
Accounting Standards, Financial Reporting Outcomes, and …
of enforcement in the home country, even if accounting standards are held constant. 3. The Economic Consequences ofthe Use of Law Mahoney [2009] briefly traces the development of …
Economic Consequences of International Financial Reporting …
standard setting process) of the IFRS as a common global accounting and financial language has taken economic consequences into sufficient consideration. Nevertheless, the observation of …
Determinants and Economic Consequences of Voluntary …
3 Determinants and Economic Consequences of Voluntary Disclosure of Internal Control Weaknesses 1. Introduction In May 2008, The Basic Standard of Enterprise Internal Control …
Political Consensus through Setting International Accounting …
process. It then justifies the needs for a revision of the standard once more as happened in IFRS 3. Keywords: Harmonization, Economic Consequences, Accounting Standards, IFRS, …
Special Issue on Accounting and Politics - Taylor & Francis …
Legitimacy of private accounting standard setters. Accounting standard setting and accountability. Private vs public accounting standard setting bodies. Lobbying on accounting standard setters. …
The effects of mandatory IFRS adoption: A review of evidence …
setting criteria: decision usefulness, reduction of information asymmetry, economic con- sequences of standards and political aspects of standard. The review reveals that mixed …
Evaluating the Impact of Fair Value Accounting on Financial ...
Dec 31, 2011 · impacted by fair value accounting due to the interconnectedness of financial institutions, markets and the broader economy. The analysis suggests that the current direction …
The Impact of Fair Value Accounting on Corporate Disclosure …
about the economic consequences of the new standards. In addition, we explore the determinants of management forecasts from a standard-setting perspective, which
The Politics of Accounting Standard-Setting: A Review of
interested in all forms of political influence over standard-setting, including but not limited to lobbying. We elaborate further on this definition in Section 2. Because our goal is primarily to …
Financial Reporting and Accounting Standards
Economic consequences means the impact of accounting reports on the wealth positions of issuers and users of financial information and the decision-making behavior resulting from that …
Preface to MASB Approved Accounting Standards
(b) assist preparers to develop consistent accounting policies when no Standard applies to a particular transaction or other event, or when a Standard allows a choice of accounting …
Economic Consequences of Changes in the Lease …
Using this unique setting, we investigate economic consequences of changes in the lease accounting standard in Japan. Our findings on the economic consequences are twofold. First, …
AP5E: The effects of laws on contractual terms—practical …
The International Accounting Standards Board is the independent standard-setting body of the IFRS Foundation, a not-for-profit corporation promoting the ... economic consequences that …
One Size Fits All? Costs and Benefits of Uniform …
neoclassical approach to understand the economic consequences of a uniform accounting standard. Policymakers have often discussed the greater transparency and investor …
MASB’s Standard-setting activities and due process - IFRS
MASB’s Standard-setting activities and due process Presenter: Nadiah Ismail Disclaimer: ... - Contractually different, but economic effect may be similar - Accounting is a recording function: …
The University of Southern Mississippi The Aquila Digital …
details the current standard setting stage in accounting is Stephen A. Zeff’s . The Rise of Economic Consequences. Zeff (1978) describes . economic consequences. as accounting …
The Economic Consequences Associated with Integrated …
voluntary pilot integrated reporting program; standard-setters and professional bodies in . 1 South Africa has required integrated reporting for firms listed on the Johannesburg Stock Exchange …
Economic Effects of Tightening Accounting Standards to …
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management 1103 through the earnings report. Thus, earnings management can lead to increased value rele …
4 The economic consequences of fair value reclassifications …
into a decision by a powerful economic group among its adopting countries (in our setting, the EU), we also contribute to the literature on the politics of standard setting (e.g. Watts and …
Essays on the Economic Consequences of International …
This thesis examines the economic consequences of the adoption of international pension accounting standard IAS19 Revised (IAS19R) on pension asset allocation decisions by …
Political Consensus through Setting International Accounting …
process. It then justifies the needs for a revision of the standard once more as happened in IFRS 3. Keywords: Harmonization, Economic Consequences, Accounting Standards, IFRS, …
The FASB’s Conceptual Framework - SAGE Publications Inc
faithfulness or economic consequences (Chapter 4) should dominate in the standard-setting process. We close by examining some philosophical orien-tations to a conceptual framework …
Fair Value Reclassifications of Financial Assets during the …
From a standard setting perspective, our findings serve as an example for what happens when a standard setter accedes to requests for special treatments. The results point to the link …
Redalyc.THE RELEVANCE OF RECENT FINANCIAL …
accounting and to point to a fundamental gap in our knowledge. In this literature review the purpose of financial accounting research is limited to only provide clues that help in the …
Mandatory CSR and sustainability reporting: economic …
economic consequences of a CSR reporting mandate, including potential capital-market effects, effects on other stakeholders, real effects, as well as implementation issues.
For better or for worse? The Economic Consequences of …
ment sections in accounting standards can also increase short-term opacity. Moreover, changing accounting standards may have adverse effects for firms closer to covenant violations. The pa …
The Co-performation of Financial Economics in Accounting …
The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9 Abstract This paper adds to the …
