MARC details
000 -LEADER |
fixed length control field |
04006nam a2200529 i 4500 |
001 - CONTROL NUMBER |
control field |
9781947098947 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
BEP |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20240726104648.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
180612s2018 nyu foab 001 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781947098947 |
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 |
HF5616 |
Item number |
.P535 2018 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Hussey, Roger, |
Relator term |
Author |
245 10 - TITLE STATEMENT |
Title |
Pick a number : |
Remainder of title |
the U.S. and international accounting / |
Statement of responsibility, etc. |
Roger Hussey, Audra Ong. |
250 ## - EDITION STATEMENT |
Edition statement |
Second edition. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
New York, New York (222 East 46th Street, New York, NY 10017) : |
Name of publisher, distributor, etc. |
Business Expert Press, |
Date of publication, distribution, etc. |
(c)2018. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
1 online resource (x, 163 pages) |
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 and auditing collection, |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc. note |
|
505 00 - FORMATTED CONTENTS NOTE |
Formatted contents note |
1. The development of national accounting -- |
Title |
2. The move to international accounting -- |
-- |
3. The convergence project -- |
-- |
4. Standards of dissent -- |
-- |
5. The end and the beginning -- |
-- |
Notes -- |
-- |
References -- |
-- |
About the authors -- |
-- |
Index. |
520 3# - SUMMARY, ETC. |
Summary, etc. |
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, trading businesses 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). From 2002, the standard setter in the United States, the Financial Accounting Standards Board (FASB), was actively engaged with the IASB in attempting to converge U.S. regulations with international accounting standards. Although several successes were achieved, the "convergence project" faltered and faded away in 2014. These events are important not only 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. |
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. |
538 ## - SYSTEM DETAILS NOTE |
System details note |
System requirements: Adobe Acrobat reader. |
588 ## - SOURCE OF DESCRIPTION NOTE |
Source of description note |
Title from PDF title page (viewed on June 12, 2018). |
610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
Financial Accounting Standards Board. |
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 |
accounting standards |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
conceptual frameworks |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
convergence |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Financial Accounting Standards Board |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
fraud |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
International Accounting Standards Board |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
Norwalk Agreement |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
principles-based approach |
653 ## - INDEX TERM--UNCONTROLLED |
Uncontrolled term |
rules-based approach |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Ong, Audra Wei Ming, |
Relator term |
|
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/BEPB0000743.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000743.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 |
HF5616.U5 |
PUBLICATION YEAR |
(c)2018 |
LOCATION |
|
REQUESTED BY: |
|
-- |
|
-- |
NFIC |
-- |
Cynthia Snell |
902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
a |
1 |
b |
Cynthia Snell |
c |
1 |
d |
Cynthia Snell |