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Corporate accounting practices : is there a credibility GAAP? : hearings before the Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Seventh Congress, second session, May 1, 14, 2002
| Corporate accounting practices : is there a credibility GAAP? : hearings before the Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Seventh Congress, second session, May 1, 14, 2002 |
| Descrizione fisica | 1 online resource (vi, 294 p.) |
| Soggetto topico |
Corporations - United States - Accounting
Accounting - Standards - United States |
| Soggetto non controllato |
Corporations
Accounting Business & economics |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Corporate accounting practices |
| Record Nr. | UNINA-9910689550003321 |
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
|
Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors
| Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors |
| Pubbl/distr/stampa | Tokyo, : Nomura Institute of Capital Markets Research |
| Descrizione fisica | 1 online resource (216 p.) |
| Disciplina | 657/.30973 |
| Altri autori (Persone) |
FuchitaYasuyuki <1958->
LitanRobert E. <1950-> |
| Soggetto topico |
Financial statements - United States
Financial statements - Japan Corporations - United States - Accounting Corporations - Japan - Accounting Disclosure of information - United States Disclosure of information - Japan |
| Soggetto genere / forma | Electronic books. |
| ISBN | 0-8157-2982-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee. |
| Record Nr. | UNINA-9910451789003321 |
| Tokyo, : Nomura Institute of Capital Markets Research | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors
| Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors |
| Pubbl/distr/stampa | Tokyo, : Nomura Institute of Capital Markets Research |
| Descrizione fisica | 1 online resource (216 p.) |
| Disciplina | 657/.30973 |
| Altri autori (Persone) |
FuchitaYasuyuki <1958->
LitanRobert E. <1950-> |
| Soggetto topico |
Financial statements - United States
Financial statements - Japan Corporations - United States - Accounting Corporations - Japan - Accounting Disclosure of information - United States Disclosure of information - Japan |
| ISBN | 0-8157-2982-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee. |
| Record Nr. | UNINA-9910777633003321 |
| Tokyo, : Nomura Institute of Capital Markets Research | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors
| Financial gatekeepers [[electronic resource] ] : can they protect investors? / / Yasuyuki Fuchita, Robert E. Litan, editors |
| Pubbl/distr/stampa | Tokyo, : Nomura Institute of Capital Markets Research |
| Descrizione fisica | 1 online resource (216 p.) |
| Disciplina | 657/.30973 |
| Altri autori (Persone) |
FuchitaYasuyuki <1958->
LitanRobert E. <1950-> |
| Soggetto topico |
Financial statements - United States
Financial statements - Japan Corporations - United States - Accounting Corporations - Japan - Accounting Disclosure of information - United States Disclosure of information - Japan |
| ISBN | 0-8157-2982-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction / Yasuyuki Fuchita and Robert E. Litan -- Financial gatekeepers in Japan / Yasuyuki Fuchita ; comment by Paul Stevens -- How and why credit rating agencies are not like other gatekeepers / Frank Portnoy ; comment by Justin Pettit -- Maintaining the value and viability of auditors as gatekeepers under SOX : an auditing master proposal / Zoe-Vonna Palmrose ; comment by Peter Wallison -- Analyzing the analysts after the global settlement / Lesli Boni ; comment by George Perry -- Conclusion / John Coffee. |
| Record Nr. | UNINA-9910816724103321 |
| Tokyo, : Nomura Institute of Capital Markets Research | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A financial history of modern U.S. corporate scandals : from Enron to reform / / Jerry W. Markham
| A financial history of modern U.S. corporate scandals : from Enron to reform / / Jerry W. Markham |
| Autore | Markham Jerry W. |
| Pubbl/distr/stampa | Abingdon, Oxon : , : Routledge, , 2015 |
| Descrizione fisica | 1 online resource (774 p.) |
| Disciplina | 364.16/8/0973 |
| Soggetto topico |
Corporations - Corrupt practices - United States
Corporations - United States - Accounting Stock Market Bubble, 1995-2000 Commercial crimes - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-315-70687-3
1-317-47816-9 1-280-91258-8 9786610912582 0-7656-2110-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The stock market bubble and Enron -- Full disclosure and the accountants -- Full disclosure fails -- Recovery and reform. |
| Record Nr. | UNINA-9910457745703321 |
Markham Jerry W.
|
||
| Abingdon, Oxon : , : Routledge, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Following the money [[electronic resource] ] : the Enron failure and the state of corporate disclosure / / George Benston ... [et al.]
| Following the money [[electronic resource] ] : the Enron failure and the state of corporate disclosure / / George Benston ... [et al.] |
| Pubbl/distr/stampa | Washington, D.C., : AEI-Brookings Joint Center for Regulatory Studies, c2003 |
| Descrizione fisica | 1 online resource (140 p.) |
| Disciplina |
657.3
657/.95/0973 |
| Altri autori (Persone) | BenstonGeorge J |
| Soggetto topico |
Disclosure in accounting - United States
Corporations - United States - Accounting Corporations - United States - Auditing Accounting - Standards - United States Financial statements - United States Capital market - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-81269-9
9786610812691 0-8157-0891-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The crisis in corporate disclosure -- What's wrong-and right-with corporate accounting and auditing in the United States -- Fixing corporate disclosure -- Disclosure challenges ahead. |
| Record Nr. | UNINA-9910455833003321 |
| Washington, D.C., : AEI-Brookings Joint Center for Regulatory Studies, c2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Following the money [[electronic resource] ] : the Enron failure and the state of corporate disclosure / / George Benston ... [et al.]
| Following the money [[electronic resource] ] : the Enron failure and the state of corporate disclosure / / George Benston ... [et al.] |
| Pubbl/distr/stampa | Washington, D.C., : AEI-Brookings Joint Center for Regulatory Studies, c2003 |
| Descrizione fisica | 1 online resource (140 p.) |
| Disciplina |
657.3
657/.95/0973 |
| Altri autori (Persone) | BenstonGeorge J |
| Soggetto topico |
Disclosure in accounting - United States
Corporations - United States - Accounting Corporations - United States - Auditing Accounting - Standards - United States Financial statements - United States Capital market - United States |
| ISBN |
1-280-81269-9
9786610812691 0-8157-0891-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The crisis in corporate disclosure -- What's wrong-and right-with corporate accounting and auditing in the United States -- Fixing corporate disclosure -- Disclosure challenges ahead. |
| Record Nr. | UNINA-9910780490703321 |
| Washington, D.C., : AEI-Brookings Joint Center for Regulatory Studies, c2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Following the money [[electronic resource] ] : the Enron failure and the state of corporate disclosure / / George Benston ... [et al.]
| Following the money [[electronic resource] ] : the Enron failure and the state of corporate disclosure / / George Benston ... [et al.] |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C., : AEI-Brookings Joint Center for Regulatory Studies, c2003 |
| Descrizione fisica | 1 online resource (140 p.) |
| Disciplina |
657.3
657/.95/0973 |
| Altri autori (Persone) | BenstonGeorge J |
| Soggetto topico |
Disclosure in accounting - United States
Corporations - United States - Accounting Corporations - United States - Auditing Accounting - Standards - United States Financial statements - United States Capital market - United States |
| ISBN |
1-280-81269-9
9786610812691 0-8157-0891-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The crisis in corporate disclosure -- What's wrong-and right-with corporate accounting and auditing in the United States -- Fixing corporate disclosure -- Disclosure challenges ahead. |
| Record Nr. | UNINA-9910812470903321 |
| Washington, D.C., : AEI-Brookings Joint Center for Regulatory Studies, c2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IFRS and US GAAP [[electronic resource] ] : a comprehensive comparison / / Steven E. Shamrock
| IFRS and US GAAP [[electronic resource] ] : a comprehensive comparison / / Steven E. Shamrock |
| Autore | Shamrock Steven E |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2012 |
| Descrizione fisica | 1 online resource (225 p.) |
| Disciplina |
657.3
657.30218 657/.30218 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Accounting - Standards - United States
Accounting - Law and legislation - United States Corporations - United States - Accounting Accounting - Standards Accounting - Law and legislation Corporations - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-58822-5
9786613618054 1-118-22573-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
IFRS and US GAAP: A Comprehensive Comparison; Contents; About the Author; Introduction; Chapter 1 Standard Setting; Interpretations; Statement Numbering; Chapter 2 The Framework; Financial Elements; Comparisons of Definitions; Chapter Summary; Chapter 3 Property, Plant, and Equipment; Maintenance and Repairs; Disposal; Disclosures; Chapter 4 Inventory; Initial Cost Upon Recognition; Cost of Goods Sold; Inventories Above Costs; Disclosures; Chapter 5 Provisions and Contingencies; Effect of Timing of Settlement; Application of Discounting; Exit Costs; Chapter 6 Intangible Assets; Derocognition
Chapter 7 Share-Based Compensation Measurement Date and Value; Subsequent Accounting; Balance Sheet Classification; Settlement; Chapter 8 Financial Instruments; What is a Financial Instrument; Measurement of Financial Instruments; Impairment; Indicators of Impairment; Specific US GAAP Guidance; Transfers; Hedging and Hedge Accounting; Measurement and Accounting; Chapter 9 Leases; Preface; Currently Effective Standards; Classification of Leases; Identifying A Lease; Sale-Leasebacks; Chapter Summary; Chapter 10 Revenue; Fixed and Determinable Fee; Units Of Account Exchanges and Returns of Software Software Services; Software Contract Accounting; Combining Contracts; Recognition Pattern; Claims Under Contract Accounting; Milestone Method; Entertainment Industry; Federal Government Contracts; Entertainment Industry: Films and Revenue Recognition; Entertainment Industry: Casinos and Revenue Recognition; Oil and Gas Industry-Revenue Recognition; Brokers and Dealers-Revenue Recognition; Financial Services-Investment Companies and Revenue Recognition of Fees; Layaway Sales; Chapter Summary; Chapter 11 Income Taxes; Income Tax Recognition Deferred Tax Liability Computation Deferred Tax Asset Computation; Tax Rates; Tax Rates: Manner Of Recovery Or Settlement; Deferred Tax Valuations; Tax Positions; Income Tax Interest and Penalties; Profit and Loss Presentation; Intraperiod Allocation to Other Than Continuing Operations; Balance Sheet Presentation; Exceptions to Tax Recognition-Investments in Subsidiaries; General Disclosures; Chapter Summary; Chapter 12 Investments In Subsidiaries; Consolidation Under IFRS; Power; Reassessment; Rights; US GAAP Control; Interest Receipts and Payments; Protective Rights; Participating Rights Investment Companies and Broker-Dealers Franchises; For-Profit Entity Not Involved; Controlling Financial Interest Via Majority Voting Interest or Sole Corporate Membership; Control and Economic Interest, But No Controlling Financial Interest/Control by Other Means; Less Than a Complete Interest in the Subsidiary NFP; Agency; Vie Guidance; Deemed Separate Entities; Development Stage Entities; Continuous Assessment; Accounting for Consolidation; Noncontrolling Investments; Presumptions; Investee Comprehensive Income and Adjustments to Investor's Share; Exemptions from the Equity Method; IFRS In-Substance Common Stock |
| Record Nr. | UNINA-9910462524703321 |
|
Shamrock Steven E
|
||
| Hoboken, N.J., : Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IFRS and US GAAP [[electronic resource] ] : a comprehensive comparison / / Steven E. Shamrock
| IFRS and US GAAP [[electronic resource] ] : a comprehensive comparison / / Steven E. Shamrock |
| Autore | Shamrock Steven E |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2012 |
| Descrizione fisica | 1 online resource (225 p.) |
| Disciplina |
657.3
657.30218 657/.30218 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Accounting - Standards - United States
Accounting - Law and legislation - United States Corporations - United States - Accounting Accounting - Standards Accounting - Law and legislation Corporations - Accounting |
| ISBN |
1-118-23906-7
1-280-58822-5 9786613618054 1-118-22573-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
IFRS and US GAAP: A Comprehensive Comparison; Contents; About the Author; Introduction; Chapter 1 Standard Setting; Interpretations; Statement Numbering; Chapter 2 The Framework; Financial Elements; Comparisons of Definitions; Chapter Summary; Chapter 3 Property, Plant, and Equipment; Maintenance and Repairs; Disposal; Disclosures; Chapter 4 Inventory; Initial Cost Upon Recognition; Cost of Goods Sold; Inventories Above Costs; Disclosures; Chapter 5 Provisions and Contingencies; Effect of Timing of Settlement; Application of Discounting; Exit Costs; Chapter 6 Intangible Assets; Derocognition
Chapter 7 Share-Based Compensation Measurement Date and Value; Subsequent Accounting; Balance Sheet Classification; Settlement; Chapter 8 Financial Instruments; What is a Financial Instrument; Measurement of Financial Instruments; Impairment; Indicators of Impairment; Specific US GAAP Guidance; Transfers; Hedging and Hedge Accounting; Measurement and Accounting; Chapter 9 Leases; Preface; Currently Effective Standards; Classification of Leases; Identifying A Lease; Sale-Leasebacks; Chapter Summary; Chapter 10 Revenue; Fixed and Determinable Fee; Units Of Account Exchanges and Returns of Software Software Services; Software Contract Accounting; Combining Contracts; Recognition Pattern; Claims Under Contract Accounting; Milestone Method; Entertainment Industry; Federal Government Contracts; Entertainment Industry: Films and Revenue Recognition; Entertainment Industry: Casinos and Revenue Recognition; Oil and Gas Industry-Revenue Recognition; Brokers and Dealers-Revenue Recognition; Financial Services-Investment Companies and Revenue Recognition of Fees; Layaway Sales; Chapter Summary; Chapter 11 Income Taxes; Income Tax Recognition Deferred Tax Liability Computation Deferred Tax Asset Computation; Tax Rates; Tax Rates: Manner Of Recovery Or Settlement; Deferred Tax Valuations; Tax Positions; Income Tax Interest and Penalties; Profit and Loss Presentation; Intraperiod Allocation to Other Than Continuing Operations; Balance Sheet Presentation; Exceptions to Tax Recognition-Investments in Subsidiaries; General Disclosures; Chapter Summary; Chapter 12 Investments In Subsidiaries; Consolidation Under IFRS; Power; Reassessment; Rights; US GAAP Control; Interest Receipts and Payments; Protective Rights; Participating Rights Investment Companies and Broker-Dealers Franchises; For-Profit Entity Not Involved; Controlling Financial Interest Via Majority Voting Interest or Sole Corporate Membership; Control and Economic Interest, But No Controlling Financial Interest/Control by Other Means; Less Than a Complete Interest in the Subsidiary NFP; Agency; Vie Guidance; Deemed Separate Entities; Development Stage Entities; Continuous Assessment; Accounting for Consolidation; Noncontrolling Investments; Presumptions; Investee Comprehensive Income and Adjustments to Investor's Share; Exemptions from the Equity Method; IFRS In-Substance Common Stock |
| Record Nr. | UNINA-9910790176203321 |
|
Shamrock Steven E
|
||
| Hoboken, N.J., : Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
