Jump to ContentJump to Main Navigation

You are looking at 1-20 of 20 items

  • Keywords: Standards Board x
Clear All Modify Search

View:

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


Towards a World Standard Setter: The Restructuring of the IASC

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/9780199296293.003.0013
Subject:
Business and Management, Finance, Accounting, and Banking

This chapter deals with the restructuring of the International Accounting Standards Committee (IASC) into the International Accounting Standards Board. It became evident in the 1990s that the IASC ... More


Private Regulators in Global Financial Markets: Institutional Structure and Complementarity in Accounting Regulation

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0004
Subject:
Political Science, International Relations and Politics

This chapter examines the role of private regulators in global financial markets, with particular emphasis on institutional structure and complementarity in accounting regulation. It first provides ... 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 Financial Reporting and Regulation in the United States

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:
10.1093/0195305833.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter reviews the rules governing financial disclosure by corporations in the United States. It begins with an overview of state regulation (which is still in force) and then turns to federal ... More


Integrity issues in local government: the rise and fall of the Standards Board for England

David Hine and Gillian Peele

in The regulation of standards in British public life: Doing the right thing?

Published in print:
2016
Published Online:
September 2016
ISBN:
9780719097133
eISBN:
9781526109873
Item type:
chapter
Publisher:
Manchester University Press
DOI:
10.7228/manchester/9780719097133.003.0012
Subject:
Political Science, Political Theory

The chapter examines the case of English local government and the experience of the Standards Board for England. The model chosen was an ambitious one, superficially built on a clear and ... 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


The Rise of Private Regulation in the World Economy

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0001
Subject:
Political Science, International Relations and Politics

This book examines the delegation of regulatory authority from governments to a single international private-sector body by focusing on three powerful global private regulators, or focal rule-making ... More


 Corporate Financial Reporting and Regulation in the United Kingdom

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:
10.1093/0195305833.003.0005
Subject:
Economics and Finance, Financial Economics

This chapter reviews the systems of regulation of financial markets, investor protection, accounting disclosure, and corporate governance in the UK. It charts the recent dynamic changes in all these ... More


The Politics of Setting Standards for Financial Reporting

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0005
Subject:
Political Science, International Relations and Politics

This chapter examines the political dimensions of setting standards for global financial reporting. Drawing on the results of an international business survey, conducted among hundreds of chief ... More


 Corporate Financial Reporting and Regulation in Japan

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:
10.1093/0195305833.003.0008
Subject:
Economics and Finance, Financial Economics

Japanese accounting standards have developed out of a very different set of national characteristics and financial markets from the other countries surveyed in the book. In particular, they have been ... 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


Conclusions and Implications for Global Governance

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0009
Subject:
Political Science, International Relations and Politics

This book has explored global private governance by three focal rule-making institutions: the International Accounting Standards Board (IASB), the International Organization for Standardization ... More


The New Global Rulers: The Privatization of Regulation in the World Economy

Tim Büthe and Walter Mattli

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
book
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.001.0001
Subject:
Political Science, International Relations and Politics

Over the past two decades, governments have delegated extensive regulatory authority to international private-sector organizations. This internationalization and privatization of rule-making has been ... More


The EU and International Accounting and Auditing Standards

Lucia Quaglia

in The European Union and Global Financial Regulation

Published in print:
2014
Published Online:
August 2014
ISBN:
9780199688241
eISBN:
9780191767517
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199688241.003.0006
Subject:
Political Science, European Union

The regulatory capacity of the EU in accounting was very limited until 2002, when the EU decided to download international accounting standards through an endorsement process. By contrast, the US had ... More


Accounting for Emissions: From Costless Activity to Market Operations *

Allan Cook

in Legal Aspects of Carbon Trading: Kyoto, Copenhagen, and beyond

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199565931
eISBN:
9780191722028
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199565931.003.0003
Subject:
Law, Environmental and Energy Law, Private International Law

This chapter examines, in the context of the European Union's new Emissions Trading Scheme under the Kyoto Protocol, the issues surrounding the aborted attempt by the International Accounting ... More


The Emerging Role of State Investors in the Governance of Global Corporations

Paul Dickinson

in Sovereign Wealth Funds and Long-Term Investing

Published in print:
2011
Published Online:
November 2015
ISBN:
9780231158633
eISBN:
9780231530286
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231158633.003.0037
Subject:
Economics and Finance, Financial Economics

This chapter discusses the Carbon Disclosure Project (CDP), a nonprofit organization known for aggregating the interest of investors. In 2002 it represented thirty-five investors with $4 trillion, ... More


Stabilizing the Market, Dividing the Field: Federal Regulation, Field Settlement, and the Emergence of Conflict

Michael A. Haedicke

in Organizing Organic: Conflict and Compromise in an Emerging Market

Published in print:
2016
Published Online:
January 2017
ISBN:
9780804795906
eISBN:
9780804798730
Item type:
chapter
Publisher:
Stanford University Press
DOI:
10.11126/stanford/9780804795906.003.0003
Subject:
Sociology, Social Movements and Social Change

This chapter discusses the passage of the Organic Foods Production Act (OFPA) of 1990 and the subsequent development of the National Organic Program (NOP), which established federal rules for the ... More


The Organic Coalition: United and Divided

Brian K. Obach

in Organic Struggle: The Movement for Sustainable Agriculture in the United States

Published in print:
2015
Published Online:
September 2016
ISBN:
9780262029094
eISBN:
9780262328302
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262029094.003.0004
Subject:
Environmental Science, Environmental Studies

Leading up to the passage of the OFPA, the organic movement grew into a coalition of several interests and organizations, including organic farmer associations, consumer groups, environmentalists and ... More


The 1980s: A Decade of Regulatory Schizophrenia

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0015
Subject:
Economics and Finance, Microeconomics

This chapter focuses on the regulatory regime for employer-sponsored pension plans. The Employee Retirement Income Security Act (ERISA) was fundamentally about securing pension benefits as workers ... More


View: