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Bibliografická citace

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First edition
New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2014
1 online resource (x, 151 pages)
Externí odkaz    Plný text PDF 
   * Návod pro vzdálený přístup 

ISBN 9781606497319 (electronic bk.)
ISBN 9781606497302 (paperback)
Financial accounting and auditing collection, ISSN 2152-7121
Print version: ISBN 9781606497302
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.
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..
* Financial Accounting Standards Board * International Accounting Standards Board * Norwalk Agreement * accounting standards * conceptual frameworks * convergence * fraud * principles-based approach * rules-based approach

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