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Compliance with German and International Accounting Standards in Germany: Evidence from Cash Flow Statements

Günther Gebhardt and Aaron Heilmann

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0009
Subject:
Economics and Finance, Financial Economics

Accounting scandals such as Enron and Worldcom have focused the attention of the broader public on issues of the quality of accounting standards and the enforcement of accounting standards. The ... More


 Auditing and Accounting Standards: Their Roles and Usefulness to Independent Public Accountants and Investors

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:
10.1093/0195305833.003.0003
Subject:
Economics and Finance, Financial Economics

Following a description of the ways that standards benefit users and producers of financial statements, this chapter considers alternative organizational procedures for setting those standards. The ... More


 Corporate Financial Reporting and Regulation in Germany

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:
10.1093/0195305833.003.0006
Subject:
Economics and Finance, Financial Economics

Germany has a very different regulatory tradition from the other countries covered in this book. This chapter explains the origins, current status, and recent changes of the German financial ... 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


Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a “Stakeholder” toward a “Shareholder Value” Model

Ray Ball

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0005
Subject:
Economics and Finance, Financial Economics

Explores the link between corporate governance and accounting using the US cross-listing of Daimler-Benz as an example. The changes in Daimler’s corporate governance around the cross-listing, ... More


New Accounting for Goodwill: Application of American Criteria from a German Perspective

Walther Busse von Colbe

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0008
Subject:
Economics and Finance, Financial Economics

A critical examination is made, from a German perspective, of accounting for purchased goodwill using the new (American) Financial Accounting Standards Board (FASB) standard: Statement of Financial ... More


Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

Karthik Ramanna

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226210742
eISBN:
9780226210889
Item type:
book
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226210889.001.0001
Subject:
Economics and Finance, Financial Economics

There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public – e.g., rulemaking for bank capital ... More


The Benchmark: What Should GAAP Look Like?

Karthik Ramanna

in Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226210742
eISBN:
9780226210889
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226210889.003.0002
Subject:
Economics and Finance, Financial Economics

This chapter develops the economic theory of corporate financial reporting that provides – from first principles – the properties of a sound accounting system. This economic framework is used in ... More


Accounting Standards

Bart Stellinga

in Europe and the Governance of Global Finance

Published in print:
2014
Published Online:
June 2014
ISBN:
9780199683963
eISBN:
9780191763410
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199683963.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking

The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national ... More


Accounting-Based Asset Return Smoothing in Participating Life Annuities: Implications for Annuitants, Insurers, and Policymakers

Raimond Maurer, Olivia S. Mitchell, Ralph Rogalla, and Ivonne Siegelin

in Retirement System Risk Management: Implications of the New Regulatory Order

Published in print:
2016
Published Online:
November 2016
ISBN:
9780198787372
eISBN:
9780191835483
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198787372.003.0003
Subject:
Business and Management, Pensions and Pension Management, Finance, Accounting, and Banking

Insurance companies offering variable life annuity products have been permitted to report asset values in their income statements at historical cost instead of fair market values, under current ... More


Mark-to-Market Accounting for United States Corporate Pensions: Implementation and Impact

Joseph Busillo, Thomas Harvey, and Bryan Hoffman

in Retirement System Risk Management: Implications of the New Regulatory Order

Published in print:
2016
Published Online:
November 2016
ISBN:
9780198787372
eISBN:
9780191835483
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198787372.003.0004
Subject:
Business and Management, Pensions and Pension Management, Finance, Accounting, and Banking

Plan sponsors in the United States have confronted many challenges managing their pension plans over the past few decades. Traditional generally accepted accounting principles (GAAP) for pensions is ... More


The First Wave of Jurisdictional Adoptions of IFRSs

Kees Camfferman and Stephen A. Zeff

in Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0004
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

The announcement by the European Union in 2000 of the required use of IFRSs in the consolidated financial statements of European listed companies, beginning in 2005, marked a turning point in the ... More


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