MARC details
| 000 -LEADER |
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| fixed length control field |
03598nam a2200469 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
10364224 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CaPaEBR |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240726104640.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
090812s2009 nyu foab 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781606490242 |
| Qualifying information |
|
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
CaBNVSL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
CaBNVSL |
| Modifying agency |
CaBNVSL |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5626 |
| Item number |
.E943 2009 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Walton, Peter. |
| Relator term |
Author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
An executive's guide for moving from U.S. GAAP to IFRSPeter Walton. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
first edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
[New York, N.Y. (222 East 46th Street, New York, NY 10017) : |
| Name of publisher, distributor, etc. |
Business Expert Press, |
| Date of publication, distribution, etc. |
(c)2009. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 electronic text (127 pages) : |
| Other physical details |
digital file. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
data file |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Financial accounting collection |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
|
| 505 00 - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1: The worldwide move to IFRS -- |
| Title |
Chapter 2: Moving from U.S. GAAP to IFRS -- |
| -- |
Chapter 3: Canadian GAAP and IFRS -- |
| -- |
Chapter 4: Major technical differences -- |
| -- |
Chapter 5: IASB's standard-setting process -- |
| -- |
Chapter 6: The origins of the IASB -- |
| -- |
Notes -- |
| -- |
References -- |
| -- |
Index. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
The book reviews different issues relating to the possibility that the Securities and Exchange Commission (SEC) may eventually mandate the use of International Financial Reporting Standards (IFRS) for use by listed companies and delegate to the International Accounting Standards Board (IASB) the task of providing accounting standards for the United States. The first chapter reviews the international movement to converge on a single global basis of accounting for listed companies. It also discusses the experience of European companies, where 25 countries adopted IFRS in 2005. The second chapter analyzes the position in the United States. It looks at the advantages and disadvantages for corporations and explains the convergence program being followed by the Financial Accounting Standards Board (FASB) and the IASB. It also looks at the SEC's activities in this area and then sets out the challenges to be addressed by U.S. corporations if IFRS are adopted. Canada has made the decision to switch in 2011, and the Canadian experience is discussed as offering a blueprint for the United States. This is followed by an extensive analysis of the technical differences between IFRS and U.S. Generally Accepted Accounting Principles (GAAP). The last two chapters explain the organizational structure of the IASB and its standard-setting process, and then the evolution of the international standard-setter from its beginning in 1973. |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
|
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
Mode of access: World Wide Web. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Title from PDF t.p. (viewed on August 12, 2009). |
| 610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
International Accounting Standards Board. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Standards. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Standards |
| Geographic subdivision |
United States. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Convergence |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Adoption of IFRS |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Global standard |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
International Financial Reporting Standards |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
U.S. GAAP |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
SEC requirements |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
International Accounting Standards Board |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000015.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000015.html</a> |
| -- |
Click here to access this RESOURCE ONLINE | Login using your my.ciu username & password |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
|
| DONATED BY: |
|
| VENDOR |
Business Expert Press |
| Classification part |
HF5626 |
| PUBLICATION YEAR |
(c)2009 |
| LOCATION |
|
| REQUESTED BY: |
|
| -- |
|
| -- |
NFIC |
| -- |
Cynthia Snell |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| a |
1 |
| b |
Cynthia Snell |
| c |
1 |
| d |
Cynthia Snell |