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Record Nr. |
UNINA9910830467303321 |
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Autore |
Pounder Bruce |
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Titolo |
Convergence guidebook for corporate financial reporting [[electronic resource] /] / Bruce Pounder |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley, c2009 |
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ISBN |
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0-470-46420-8 |
1-119-19745-7 |
1-282-02806-5 |
9786612028069 |
0-470-46414-3 |
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Descrizione fisica |
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1 online resource (259 p.) |
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Disciplina |
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Soggetti |
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Accounting - Standards |
Corporations - Finance |
Financial statements |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Introduction to the convergence of financial reporting standards -- How convergence will impact the United States -- Prepare for the impact of convergence now -- Conceptual frameworks -- Principles-based standards -- Different standards for different companies? -- Financial statements : a first look -- Fair value and related measurement issues -- Major asset classes -- Other balance sheet items -- Reporting financial performance -- Business combinations, intercompany investments, and segment reporting -- Financial statements : what is ahead -- Overview of U.S. labor markets for financial reporting talent -- Obsolescence of knowledge, skills, and abilities -- Commoditization of talent -- Toward a global labor market for financial reporting talent -- Transformation of the talent supply pipeline -- Overview of the challenges of convergence -- The enterprise challenge : strategies for choosing standards and implementing your choice -- Departmental challenge : tactics for managing talent -- Personal challenge : career choices for a |
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hypercompetitive labor market. |
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Sommario/riassunto |
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As a result of the global convergence of financial reporting standards, U.S. GAAP is changing profoundly. U.S. GAAP is also being abandoned by many public and private companies, and will eventually be replaced by a higher-quality set of global standards. The Convergence Guidebook for Corporate Financial Reporting provides the timely, practical guidance that CFOs, controllers, and other financial managers need in order to prepare for the impact of Convergence on their companies, departments, and careers. Guidebook readers will also learn why they must begin preparing for ""the next big challeng |
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