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Worldwide Financial Reporting: The Development and Future of Accounting Standards

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.001.0001
Subject:
Economics and Finance, Financial Economics

This book provides readers with reasonably concise descriptions of the state of global markets, the benefits and limitations of financial accounting and accounting/auditing standards, and the ... More


 Global Financial Reporting Standards: Their Establishment and Enforcement

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0010
Subject:
Economics and Finance, Financial Economics

Standard setters are attempting to structure a single set of global accounting standards. This chapter examines the costs and benefits of such convergence and finds that it is not a viable solution. ... More


The IASC Labours to Gain Recognition

Kees Camfferman and Stephen A. Zeff

in Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

Published in print:
2007
Published Online:
October 2011
ISBN:
9780199296293
eISBN:
9780191700767
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199296293.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking

This chapter assesses the impact of the International Accounting Standards Committee's (IASC) standards in countries around the world. It reviews the disappointing performance, on the whole, of the ... More


‘Compromise to Harmonise’: Setting the IASC’s Early Standards

Kees Camfferman and Stephen A. Zeff

in Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

Published in print:
2007
Published Online:
October 2011
ISBN:
9780199296293
eISBN:
9780191700767
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199296293.003.0005
Subject:
Business and Management, Finance, Accounting, and Banking

This chapter deals with the International Accounting Standards Committee's (IASC) standard setting process and the contents of its standards. The IASC's first twenty-six standards did contain many ... More


Estimating State and Local Government Pension and Retiree Health Care Liabilities

Stephen T. McElhaney

in The Future of Public Employee Retirement Systems

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199573349
eISBN:
9780191721946
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199573349.003.0002
Subject:
Business and Management, Public Management, Pensions and Pension Management

Liabilities for pension and retiree health-care benefits provided by US state and local governments are causing concerns for taxpayers and for those holding government bonds. Many question whether ... More


Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

Kees Camfferman and Stephen A. Zeff

Published in print:
2007
Published Online:
October 2011
ISBN:
9780199296293
eISBN:
9780191700767
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199296293.001.0001
Subject:
Business and Management, Finance, Accounting, and Banking

This book presents a detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board ... More


 Corporate Disclosure Diversity: A Comparative Assessment

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0009
Subject:
Economics and Finance, Financial Economics

While there are substantial differences in the regulatory regimes, cultures, economic history, nature of government, and institutions among the countries surveyed in the book, these countries have ... More


Accountants' Truth: Knowledge and Ethics in the Financial World

Matthew Gill

Published in print:
2009
Published Online:
September 2009
ISBN:
9780199547142
eISBN:
9780191720017
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199547142.001.0001
Subject:
Business and Management, Corporate Governance and Accountability, Finance, Accounting, and Banking

Accounting is the language of business, increasingly standardized across the world through global banks and corporations: a technical tool used to reach the correct, unquestionable answer. ... More


Champion Chicken

Matthew Gill

in Accountants' Truth: Knowledge and Ethics in the Financial World

Published in print:
2009
Published Online:
September 2009
ISBN:
9780199547142
eISBN:
9780191720017
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199547142.003.0003
Subject:
Business and Management, Corporate Governance and Accountability, Finance, Accounting, and Banking

Champion Chicken is a fictional company that is discussing an accounting problem with its auditors. The problem is technically straightforward, but accounting standards allow for it to be resolved in ... More


Global Finance and German Accounting Rules

Gordon L. Clark

in European Pensions & Global Finance

Published in print:
2003
Published Online:
January 2010
ISBN:
9780199253647
eISBN:
9780191719752
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199253647.003.0004
Subject:
Business and Management, Pensions and Pension Management

Like France and Italy, Germany will be severely affected by an ageing population and the underfunding of social insurance and related retirement benefits. While there is considerable pride in Otto ... More


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