Описание: Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively--and sometimes unwittingly--by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of "thin political markets" to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts--but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.
Автор: Aicpa Название: AICPA Professional Standards 2019, Volumes 1 and 2 ISBN: 195068802X ISBN-13(EAN): 9781950688029 Издательство: Wiley Рейтинг: Цена: 30096.00 р. Наличие на складе: Поставка под заказ.
Описание:
This two-volume set is updated as of July 1, 2019, Professional Standards is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
New in 2019:
Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
SAS No. 135, Omnibus Statement on Auditing Standards--2019
SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
ООО "Логосфера " Тел:+7(495) 980-12-10 www.logobook.ru
