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000941811 020__ $$z9781606497302$$qpaperback
000941811 020__ $$a9781606497319$$q(electronic bk.)
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000941811 035__ $$a(OCoLC)891187324
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000941811 050_4 $$aHF5616.U5$$bH876 2014
000941811 0820_ $$a657.0973$$223
000941811 1001_ $$aHussey, Roger.,$$eauthor.
000941811 24510 $$aPick a number :$$binternationalizing U.S. accounting /$$cRoger Hussey and Audra Ong.
000941811 250__ $$aFirst edition.
000941811 264_1 $$aNew York, New York (222 East 46th Street, New York, NY 10017) :$$bBusiness Expert Press,$$c2014.
000941811 300__ $$a1 online resource (x, 151 pages)
000941811 336__ $$atext$$2rdacontent
000941811 337__ $$acomputer$$2rdamedia
000941811 338__ $$aonline resource$$2rdacarrier
000941811 4901_ $$aFinancial accounting and auditing collection,$$x2152-7121
000941811 500__ $$aPart of: 2014 digital library.
000941811 504__ $$aIncludes bibliographical references (pages 143-148) and index.
000941811 5050_ $$a1. 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.
000941811 506__ $$aAccess limited to authorized users.
000941811 5203_ $$aFor 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.
000941811 588__ $$aTitle from PDF title page (viewed on September 26, 2014).
000941811 650_0 $$aAccounting$$xStandards.
000941811 650_0 $$aAccounting$$xStandards$$zUnited States.
000941811 653__ $$aaccounting standards
000941811 653__ $$aconceptual frameworks
000941811 653__ $$aconvergence
000941811 653__ $$aFinancial Accounting Standards Board
000941811 653__ $$afraud
000941811 653__ $$aInternational Accounting Standards Board
000941811 653__ $$aNorwalk Agreement
000941811 653__ $$aprinciples-based approach
000941811 653__ $$arules-based approach
000941811 655_0 $$aElectronic books
000941811 7001_ $$aOng, Audra Wei Ming.,$$eauthor.
000941811 77608 $$iPrint version:$$z9781606497302
000941811 830_0 $$a2014 digital library.
000941811 830_0 $$aFinancial accounting and auditing collection.$$x2152-7121
000941811 852__ $$bebk
000941811 85640 $$3ProQuest Ebook Central Academic Complete $$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=1771359$$zOnline Access
000941811 909CO $$ooai:library.usi.edu:941811$$pGLOBAL_SET
000941811 980__ $$aBIB
000941811 980__ $$aEBOOK
000941811 982__ $$aEbook
000941811 983__ $$aOnline