Corporate accounting practices
Corporate accounting practices

Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises

Publisher:

Published: 2002

Total Pages: 300

ISBN-13:

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Financial Reporting Handbook
Financial Reporting Handbook

Author: Michael R. Young

Publisher: Aspen Publishers Online

Published: 2003

Total Pages: 1824

ISBN-13: 0735546029

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Never before has a single reference provided such quick access to every critical aspect of financial reporting. In addition to covering the new Sarbanes-Oxley legislation, SEC rules and regulations, and corporate governance standards promulgated by the Independence Standards Board and the AICPA at institutions such as New York Stock Exchange, NASDAQ, and the American Stock Exchange, the Financial Reporting Handbook tackles important underlying themes such as the centrality of the audit committee, the individual responsibility of executives, and the integrity of the outside auditor. Best of all, the Financial Reporting Handbook will be updated every quarter with the relevant laws and regulations that are developed and implemented.

SEC Docket
SEC Docket

Author: United States. Securities and Exchange Commission

Publisher:

Published: 2007

Total Pages: 830

ISBN-13:

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Accountants' Handbook, Financial Accounting and General Topics
Accountants' Handbook, Financial Accounting and General Topics

Author: D. R. Carmichael

Publisher: John Wiley & Sons

Published: 2012-06-05

Total Pages: 946

ISBN-13: 1118171829

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This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.

Setting Standards for Financial Reporting
Setting Standards for Financial Reporting

Author: A. Bowdoin Van Riper

Publisher: Bloomsbury Publishing USA

Published: 1994-07-21

Total Pages: 214

ISBN-13: 0313008574

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The book begins with an overview of how and why the present self-regulatory arrangement for setting standards for financial reporting in the private sector came about in 1973. A brief description of the new structure is followed by a discussion of the essential elements of meaningful self-regulation. A schism emerged between advocates of neutrality and objectivity in standard setting and those who think the primary concern should be for possible economic and social consequences. Early clashes between traditional views and newer insights are described, setting the stage for an account of serious resistance to change. Powerful interests mount determined efforts to thwart the standard setters, undercutting not only self-regulation, but also the intent of the federal securities acts of 1933 and 1934. The practical and philosophical bases for the opposing views are examined, and recommendations are presented for ensuring continuation of private-sector standard setting despite the intensity of these views.