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Books > Business & Economics > Finance & accounting > Accounting
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Setting Standards for Financial Reporting - FASB and the Struggle for Control of a Critical Process (Hardcover, New)
Loot Price: R3,598
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Setting Standards for Financial Reporting - FASB and the Struggle for Control of a Critical Process (Hardcover, New)
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An overview of how a new arrangement for setting financial
reporting standards in the private sector came about, and why. Van
Riper documents the emergence of a schism between advocates of
neutrality in financial reporting standards and those who emphasize
"social consequences", and the clashes between traditional views
and new insights. He describes the efforts by powerful interests to
block change, and examines the reasons why standard setting gives
rise to contention and controversy. His recommendations to ensure
standard setting in the private sector will be of special interest,
not only to accounting professionals but to others throughout the
finance, investment, and banking industries and to corporate
management. The book begins with an overview of how and why the
present self-regulatory arrangement for setting standards for
financial reporting in the private sector came about in 1973. A
brief description of the new structure is followed by a discussion
of the essential elements of meaningful self-regulation. A schism
emerged between advocates of neutrality and objectivity in standard
setting and those who think the primary concern should be for
possible economic and social consequences. Early clashes between
traditional views and newer insights are described, setting the
stage for an account of serious resistance to change. Powerful
interests mount determined efforts to thwart the standard setters,
undercutting not only self-regulation, but also the intent of the
federal securities acts of 1933 and 1934. The practical and
philosophical bases for the opposing views are examined, and
recommendations are presented for ensuring continuation of
private-sector standard setting despitethe intensity of these
views.
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