Verfügbarkeit: The GAAP gap | Technische Universität München

The GAAP gap:

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Bibliographische Detailangaben
Beteiligte Personen:	Litan, Robert E. (VerfasserIn), Wallison, Peter J. (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Washington, D.C. AEI Press 2000
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676943&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Beschreibung:	Includes bibliographical references (S. 91-93) and index
Umfang:	IX, 96 S.
ISBN:	0844741477

Internformat

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Datensatz im Suchindex

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adam_text	Contents Foreword vii ACKNOWLEDGMENTS ix 1 The Importance and the Direction of Disclosure 1 The Rise of Intangibles 5 The Rise of the Internet 7 What s Next? 8 Plan of This Book 11 2 A Backward Look at Disclosure Practices and Conventions 13 U.S. Accounting Standards 13 Origins ofthe Current Legal Framework 18 Who Sets Standards Today? 20 Limits ofReported Financial Data 22 3 Corporate Disclosure in the Knowledge Economy 26 Intangible Assets 27 Developments in the Accounting Profession 37 Renewed Focus on the Intangibles Problem 46 Development of Performance Measures Elsewhere 49 4 The Way Forward 56 ! Quantitative, Standardized, and Relevant Measures 58 Verification of Measures and Indicators 63 Real Time Reporting 65 The Prospectfor the Development of Indicators 67 V vi CONTENTS 5 ENCOURAGING DlSCLOSURE OVER THE INTERNET 70 Companies Concerns about Financial and Nonfinancial Disclosure 70 Why Companies Should Disdose 74 Government in the Disclosure Process 78 NOTES 83 REFERENCES 91 ABOUT THE AUTHORS 95
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spellingShingle	Litan, Robert E. Wallison, Peter J. The GAAP gap
title	The GAAP gap
title_auth	The GAAP gap
title_exact_search	The GAAP gap
title_full	The GAAP gap Robert E. Litan and Peter J. Wallison
title_fullStr	The GAAP gap Robert E. Litan and Peter J. Wallison
title_full_unstemmed	The GAAP gap Robert E. Litan and Peter J. Wallison
title_short	The GAAP gap
title_sort	the gaap gap
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