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010 a| 2016440409;

020 a| 9781786356307;

020 a| 1786356309;

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042 a| lccopycat;

049 a| EREEa| NEHH;

050 00 a| HF5626b| .H47 2016;

100 1 a| Herz, Robert H.=| ^A988116;

245 10 a| More accounting changesh| [electronic resource] :b| financial reporting through the age of crisis and globalization /c| by Robert H. Herz, Columbia Business School, New York, NY, USA.;

250 a| First edition.;

260 a| Bingley, UK :b| Emerald Group Publishing Limited,c| 2016.;

300 a| xxv, 437 pages :c| 24 cm.;

504 a| Includes bibliographical references (pages 405-407) and index.;

505 0 a| 1. My First 49 Years -- Jersey Boy -- Don't Cry for Me Argentina -- Rule Britannia -- The Early Accountant -- Hello Miami, Goodbye Miami (and PW), and Hello Boston (and Coopers & Lybrand) -- Return of the Prodigal Son -- The Roaring '80s and Bad Bob -- Poacher Turned Gamekeeper -- Professional Affairs -- A Merger of Equals and "The Dream Team" -- Could You See It Coming? -- Efforts to Improve and Expand Corporate Reporting -- The Jenkins Committee, Value reporting, and the FASB Business Reporting Research Project -- International Bob -- Unforgettable Events and a Fork in the Road -- Some Basics about the FASB.;

505 8 a| 2. Charting Course -- Improving Standard Setting -- Can We Make Things Simpler? -- Rationalizing the Structure of U.S. Accounting Standard Setting -- The Accounting Standards Codification -- Improving the Understandability of Standards -- International Convergence -- Setting Course.;

505 8 a| 3. Stock Option Controversies -- Take Two -- What's the Problem? -- Addressing the Accounting Issues in the Face of Pressure Politics.;

505 8 a| 4. International Convergence -- The Urge to Converge and Wherefore IFRS? -- What Does the Law Require? -- Views of Standard Setters on International Convergence -- The Norwalk Agreement -- Short-Term Convergence Projects -- Undertaking Major Joint Projects -- The 2005 SEC Staff "Roadmap" and the 2006 FASB-IASB MoU -- Conceptual Framework -- The SEC Eliminates the Reconciliation Requirement and Explores Potential Adoption of IFRSs in the United States -- Improve and Adopt IFRS -- The SEC Proposes a New "Roadmap" to IFRSs Adoption, and the FASB and IASB Update the MoU: Mixed Responses to the SEC "Roadmap"; Some Begin to Question America's Commitment to Global Accounting Standards; The G20 Leaders Push for Rapid International Convergence of Accounting Standards; The FASB and the IASB Respond to the G20 Call by More Than Redoubling the Convergence Effort; A Necessary Change in Plans; Waning of the Urge to Converge; In the Meantime, Back at the SEC; As the World Turns; So, Bob, What Do You Really Think about Convergence and IFRSs?; Nobody Said This Would Be Easy; Now Where?;

505 8 a| 5. The Financial Crisis -- Accounting Did Not Cause the Financial Crisis, and Accounting Will Not End It -- Were There Warning Signs? -- The Addiction to Off-Balance Sheet Accounting -- Off-Balance Accounting 101 -- Did They Qualify? -- SIVs, Conduits, and Other VIEs -- The Lehman Repo 105 and 108 Transactions -- Fair Value, Mark-to-Market Accounting, and Impairment of Financial Assets -- Some History -- Then Came the Crisis -- The Year 2008 Draws to a Close -- Into 2009 -- Congress Weighs In -- Our Response -- The World Goes On, But It's Not the Same -- Some Lessons Learned -- Measuring Financial Instruments : Amortized Cost versus Fair Value -- Continuing conceptual challenges.;

505 8 a| 6. Complexity -- Does it need to be so complex? -- The reporting scandals and the Sarbanes-Oxley Act of 2002 -- Conceptual controversy and complexity -- Suggestions on an overhaul of the accounting framework -- Can we handle a more principles-based system? -- A call to action -- CIFiR -- The FASB simplification initiative -- Disclosure overload -- The SEC undertakes a disclosure review project -- Can technology help? -- Private company reporting -- So where are we on complexity?.;

505 8 a| 7. Looking back and moving forward -- Proud accomplishments -- Opportunities for further improvement -- Some regrets, mistakes, and disappointments -- Changes in financial reporting: a challenging but necessary process -- Some words of advice to colleagues and successors -- Is the United States the leader in financial and corporate reporting? -- So now what, Bob? -- Sustainability reporting and the Sustainability Accounting Standards Board -- So what's in it for companies and investors? -- Is less more?;

506 a| Available only to authorized users.;

520 a| This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work (Accounting Changes), reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.;

538 a| Mode of access: World Wide Web;

600 10 a| Herz, Robert H.=| ^A988116;

650 0 a| Accountingx| Standardsx| History.=| ^A85458;

655 0 a| Electronic books.=| ^A491897;

856 40 z| Full text available from eBooks on EBSCOhostu| https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1353291&scope=site&custid=s5822723&authtype=ip,shib;

947 a| (OCoLC)ocn950445529;

949 a| CLICK ON WEB ADDRESSw| ASISh| JOYNER188;

949 a| CLICK ON WEB ADDRESSw| ASISh| HSL77;

949 a| CLICK ON WEB ADDRESSw| ASISh| JMUSIC60;

596 a| 1 3 4;

998 a| 6771774;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6771774-1001l| JNETm| JOYNERr| Ys| Yt| JNESSBKu| 7/18/2026x| EBOOKz| JERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6771774-2001l| HSLELECm| HSLr| Ys| Yt| HEBKu| 7/18/2026x| EBOOKz| HERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6771774-3001l| MNETm| JMUSICr| Ys| Yt| MNESSBKu| 7/18/2026x| EBOOKz| JERESOURCE;

More accounting changes financial reporting through the age of crisis and globalization / by Robert H. Herz, Columbia Business School, New York, NY, USA.

Author/creator	Herz, Robert H.
Format	Electronic
Edition	First edition.
Publication Info	Bingley, UK : Emerald Group Publishing Limited, 2016.
Description	xxv, 437 pages : 24 cm.
Supplemental Content	Full text available from eBooks on EBSCOhost
Subjects	Herz, Robert H. Accounting--Standards. --History.

Contents	1. My First 49 Years -- Jersey Boy -- Don't Cry for Me Argentina -- Rule Britannia -- The Early Accountant -- Hello Miami, Goodbye Miami (and PW), and Hello Boston (and Coopers & Lybrand) -- Return of the Prodigal Son -- The Roaring '80s and Bad Bob -- Poacher Turned Gamekeeper -- Professional Affairs -- A Merger of Equals and "The Dream Team" -- Could You See It Coming? -- Efforts to Improve and Expand Corporate Reporting -- The Jenkins Committee, Value reporting, and the FASB Business Reporting Research Project -- International Bob -- Unforgettable Events and a Fork in the Road -- Some Basics about the FASB.
Contents	2. Charting Course -- Improving Standard Setting -- Can We Make Things Simpler? -- Rationalizing the Structure of U.S. Accounting Standard Setting -- The Accounting Standards Codification -- Improving the Understandability of Standards -- International Convergence -- Setting Course.
Contents	3. Stock Option Controversies -- Take Two -- What's the Problem? -- Addressing the Accounting Issues in the Face of Pressure Politics.
Contents	4. International Convergence -- The Urge to Converge and Wherefore IFRS? -- What Does the Law Require? -- Views of Standard Setters on International Convergence -- The Norwalk Agreement -- Short-Term Convergence Projects -- Undertaking Major Joint Projects -- The 2005 SEC Staff "Roadmap" and the 2006 FASB-IASB MoU -- Conceptual Framework -- The SEC Eliminates the Reconciliation Requirement and Explores Potential Adoption of IFRSs in the United States -- Improve and Adopt IFRS -- The SEC Proposes a New "Roadmap" to IFRSs Adoption, and the FASB and IASB Update the MoU: Mixed Responses to the SEC "Roadmap"; Some Begin to Question America's Commitment to Global Accounting Standards; The G20 Leaders Push for Rapid International Convergence of Accounting Standards; The FASB and the IASB Respond to the G20 Call by More Than Redoubling the Convergence Effort; A Necessary Change in Plans; Waning of the Urge to Converge; In the Meantime, Back at the SEC; As the World Turns; So, Bob, What Do You Really Think about Convergence and IFRSs?; Nobody Said This Would Be Easy; Now Where?
Contents	5. The Financial Crisis -- Accounting Did Not Cause the Financial Crisis, and Accounting Will Not End It -- Were There Warning Signs? -- The Addiction to Off-Balance Sheet Accounting -- Off-Balance Accounting 101 -- Did They Qualify? -- SIVs, Conduits, and Other VIEs -- The Lehman Repo 105 and 108 Transactions -- Fair Value, Mark-to-Market Accounting, and Impairment of Financial Assets -- Some History -- Then Came the Crisis -- The Year 2008 Draws to a Close -- Into 2009 -- Congress Weighs In -- Our Response -- The World Goes On, But It's Not the Same -- Some Lessons Learned -- Measuring Financial Instruments : Amortized Cost versus Fair Value -- Continuing conceptual challenges.
Contents	6. Complexity -- Does it need to be so complex? -- The reporting scandals and the Sarbanes-Oxley Act of 2002 -- Conceptual controversy and complexity -- Suggestions on an overhaul of the accounting framework -- Can we handle a more principles-based system? -- A call to action -- CIFiR -- The FASB simplification initiative -- Disclosure overload -- The SEC undertakes a disclosure review project -- Can technology help? -- Private company reporting -- So where are we on complexity?.
Contents	7. Looking back and moving forward -- Proud accomplishments -- Opportunities for further improvement -- Some regrets, mistakes, and disappointments -- Changes in financial reporting: a challenging but necessary process -- Some words of advice to colleagues and successors -- Is the United States the leader in financial and corporate reporting? -- So now what, Bob? -- Sustainability reporting and the Sustainability Accounting Standards Board -- So what's in it for companies and investors? -- Is less more?
Abstract	This volume, More Accounting Changes, is a revised and updated edition of Herz's earlier work (Accounting Changes), reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Bibliography note	Includes bibliographical references (pages 405-407) and index.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2016440409
ISBN	9781786356307
ISBN	1786356309

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