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Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting.Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big 'set battles' between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting.It covers a range of topics, including:the formulation of standards on specific topicsthe evolution of the institutional machinery of standard-settingthe politics of standard-settingthe theory of accounting standardization the emergence of a conceptual framework for financial reporting.A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students.

Accounting --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Standards --- History. --- Accounting Standards Committee

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Accountancy --- Accounting --- -Standardization --- #SBIB:041.AANKOOP --- #SBIB:316.334.2A552 --- AA / International- internationaal --- 657.40 --- 658.53 --- Industrial engineering --- Grading --- Mass production --- Specifications --- Testing --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Standards --- Partijen en strategieën in de onderneming: scientific management, tijds- een bewegingsstudies, beoordelingstechnieken, Taylorisme, kwaliteitsmanagement --- Soorten boekhouding: algemeenheden. --- Technische standaardisatie. --- International Accounting Standards Committee --- International Organization for Standardization --- Kuo chi piao chun hua tsu chih --- 国际标准化组织 --- Międzynarodowa Organizacja Normalizacyjna --- Organizația Internațională de Standardizare --- Mezinárodní organizace pro normalizaci --- ISO --- ИСО --- I.S.O. --- Organisation internationale de normalisation --- Mezhdunarodnai︠a︡ organizat︠s︡ii︠a︡ po standartizat︠s︡ii --- Международная организация по стандартизации --- International Standards Association --- International Standards Organization --- Kokusai Hyōjunka Kikō --- 国際標凖化機構 --- Institute of Chartered Accountants in England and Wales, London. --- IASC --- International Accounting Standards Board --- Standardization. --- Standards. --- International organization for standardization --- Standardization --- Accounting and review services statements --- Accounting standards --- GAAP (Accounting) --- Generally accepted accounting principles --- Soorten boekhouding: algemeenheden --- Technische standaardisatie --- International Accounting Standards Committee. --- International Organization for Standardization. --- ISO.