LEADER 04084nam 2200733 450 001 9910459916203321 005 20200520144314.0 010 $a1-60649-730-8 035 $a(CKB)3710000000279076 035 $a(CaPaEBR)ebrary10940881 035 $a(SSID)ssj0001548742 035 $a(PQKBManifestationID)16153242 035 $a(PQKBTitleCode)TC0001548742 035 $a(PQKBWorkID)14802569 035 $a(PQKB)11108871 035 $a(OCoLC)891187324 035 $a(CaBNVSL)swl00404015 035 $a(MiAaPQ)EBC1771359 035 $a(Au-PeEL)EBL1771359 035 $a(CaPaEBR)ebr10940881 035 $a(CaONFJC)MIL824756 035 $a(EXLCZ)993710000000279076 100 $a20140926d2014 fy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aPick a number $einternationalizing U.S. accounting /$fRoger Hussey and Audra Ong 205 $aFirst edition. 210 1$aNew York, New York (222 East 46th Street, New York, NY 10017) :$cBusiness Expert Press,$d2014. 215 $a1 online resource (168 p.) 225 1 $aFinancial accounting and auditing collection,$x2152-7121 300 $aPart of: 2014 digital library. 311 $a1-60649-731-6 320 $aIncludes bibliographical references (pages 143-148) and index. 327 $a1. U.S. accounting regulation -- 2. The move toward international accounting -- 3. The U.S. engagement -- 4. Successes and failures -- 5. The disagreements -- 6. The end and the beginning -- Notes -- References -- Index. 330 3 $aFor many years, individual countries decided their own rules and regulations for company financial accounting and reporting. As the world became more global, problems began to arise. A company could make a profit for the year if the rules in its own country were applied, but this could turn into a loss if another country's rules were used. This did not make sense. Investors were hesitant to buy shares in foreign companies, companies were careful when the financial stability of foreign suppliers and customers could not be established, and companies wanting to list on a foreign stock exchange, for example, New York, experienced difficulties. To prevent this confusing and misleading state of affairs, attempts were made at the international level to agree on what the rules, known as accounting standards, should be for financial accounting and reporting. Those standards are now issued by the International Accounting Standards Board (IASB). Since 2002, the standard setter in the United States, the Financial Accounting Standards Board (FASB), has been actively engaged with the IASB in attempting to converge U.S. regulations with international accounting standards. These events are not only important to accountants, but to everyone who has been dealing with a company. This could be investors, employees, customers, banks, suppliers, and the tax authorities. If you are interested in the financial performance and status of a company, you need to understand the accounting rules, their changes, and the reasons they pursue an international set of standards. 410 0$a2014 digital library. 410 0$aFinancial accounting and auditing collection.$x2152-7121 606 $aAccounting$xStandards 606 $aAccounting$xStandards$zUnited States 608 $aElectronic books. 610 $aaccounting standards 610 $aconceptual frameworks 610 $aconvergence 610 $aFinancial Accounting Standards Board 610 $afraud 610 $aInternational Accounting Standards Board 610 $aNorwalk Agreement 610 $aprinciples-based approach 610 $arules-based approach 615 0$aAccounting$xStandards. 615 0$aAccounting$xStandards 676 $a657.0973 700 $aHussey$b Roger.$0292982 702 $aOng$b Audra Wei Ming. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910459916203321 996 $aPick a number$92042466 997 $aUNINA LEADER 02996nam 22006014a 450 001 9910780227103321 005 20230617025006.0 010 $a1-281-77028-0 010 $a9786611770280 010 $a0-8144-2779-0 035 $a(CKB)111087027964262 035 $a(EBL)243028 035 $a(OCoLC)475962503 035 $a(SSID)ssj0000157925 035 $a(PQKBManifestationID)11149266 035 $a(PQKBTitleCode)TC0000157925 035 $a(PQKBWorkID)10144394 035 $a(PQKB)11552995 035 $a(MiAaPQ)EBC243028 035 $a(Au-PeEL)EBL243028 035 $a(CaPaEBR)ebr10052839 035 $a(CaONFJC)MIL177028 035 $a(OCoLC)935902670 035 $a(EXLCZ)99111087027964262 100 $a20030604d2004 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFranchising & licensing$b[electronic resource] $etwo powerful ways to grow your business in any economy /$fAndrew J. Sherman 205 $a3rd ed. 210 $aNew York $cAMACOM$dc2004 215 $a1 online resource (448 p.) 300 $aDescription based upon print version of record. 311 $a0-8144-7222-2 320 $aIncludes bibliographical references and index. 327 $aPreliminaries; Contents; 1 Leveraging Intellectual Capital to Create Growth Opportunities and Profitable New Income Streams; 2 The Foundation of Franchising; 3 Developing the Operations and Training Programs; 4 Developing System Standards and Enforcing Quality Control; 5 Federal and State Regulation of Franchising; 6 Compliance; 7 Structuring Franchise Agreements, Area Development Agreements, and Related Documents; 8 Protecting the Intellectual Property of the Franchise System; 9 Managing Disputes; 10 Developing Sales and Marketing Plans; 11 Taking Your Franchise Program Overseas 327 $a12 Business and Strategic Planning for the Growing Franchisor 13 Capital Formation Strategies; 14 Management and Leadership Issues in Building a Successful Franchising Organization; 15 The Role of the Chief Financial Officer and Related Financial and Administrative Management Issues; 16 Special Issues in Mergers and Acquisitions; 17 Managing the Transfer and Renewal Process; 18 Strategic and Structural Alternatives to Franchising; 19 Structuring Licensing Programs and Agreements; 20 Joint Ventures and Strategic Alliances; Appendix. Resource Directory; Index 330 $aFully revised, completely updated, and still the definitive guide to these great business strategies. 606 $aFranchises (Retail trade)$zUnited States 606 $aLicense agreements$zUnited States 615 0$aFranchises (Retail trade) 615 0$aLicense agreements 676 $a658.8/708 700 $aSherman$b Andrew J$01486880 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910780227103321 996 $aFranchising & licensing$93787999 997 $aUNINA