The Gap In The Perception Of The Gaap

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The Gap In The Perception Of The Gaap

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Author : Israel Klein
language : en
Publisher:
Release Date : 2016

The Gap In The Perception Of The Gaap written by Israel Klein and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.

Financial accounting is the language of the business world and generally accepted accounting principles (GAAP) comprise its terminology. The dictionary-like use of GAAP in business discourse conveys a conception of accounting standards as definitional rules, i.e., as rules that merely provide consensual definitions for financial discourse without affecting the content of the discourse. As such, GAAP is believed to be neutral and bias-free and consequently, promulgation of accounting standards and the content of the GAAP have not attracted much legal attention.This article challenges the prevailing legal indifference towards the GAAP and those promulgating it. By revealing GAAP's effects on corporate behavior and on the function of many social, political and financial systems that utilize accounting parameters, this article discusses the substantive power private parties gain through the promulgation of accounting standards and how these standards imply a biased agenda that prefers the investor perspective over other contrary perspectives, thereby establishing a skewed financial perception of reality, such that subordinates the social order entirely to investors' objectives. While reviewing how the GAAP is perceived by the court, this article further argues that the existing legal perception of accounting standards as neutral definitional rules has yielded court rulings that relieved accounting standards promulgators from professional duties and has prevented judicial review of the standards themselves, leaving the GAAP and its promulgators practically immune to legal scrutiny.Attention is then drawn to a possible solution presented by a recent SEC proposal to allow domestic issuers to disclose supplemental IFRS-based financial results in addition to those required by the GAAP. It is suggested that such additional financial disclosure can curtail GAAP's hegemony, curb its promulgators and partially ease some of the existing biases of financial accounting.

Respondent Perception Of The Credibility Of Gaap

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Author : Douglas K. Schneider
language : en
Publisher:
Release Date : 1990

Respondent Perception Of The Credibility Of Gaap written by Douglas K. Schneider and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Accounting categories.

Respondent Perception Of The Credibility Of Gaap

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Author : Douglas Kenneth Schneider
language : en
Publisher:
Release Date : 1989

Respondent Perception Of The Credibility Of Gaap written by Douglas Kenneth Schneider and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Accounting categories.

The Gaap Gap

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Author : Robert E. Litan
language : en
Publisher: American Enterprise Institute
Release Date : 2000

The Gaap Gap written by Robert E. Litan and has been published by American Enterprise Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Accounting categories.

Today's knowledge-based economy requires an entirely new system of assessing the value of companies--a system tapping the vast communication capabilities of the Internet.

The Gap In Gaap

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Author : Susannah Blake Goodman
language : en
Publisher:
Release Date : 2003

The Gap In Gaap written by Susannah Blake Goodman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporations categories.

The Cambridge Handbook Of Privatization

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Author : Avihay Dorfman
language : en
Publisher:
Release Date : 2021-09-16

The Cambridge Handbook Of Privatization written by Avihay Dorfman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-16 with Business & Economics categories.

This volume explores the questions of what makes some goods and services fundamentally public and why.

Ethics Equity And Regulation

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Author : Cheryl R. Lehman
language : en
Publisher: Emerald Group Publishing
Release Date : 2010-05-18

Ethics Equity And Regulation written by Cheryl R. Lehman and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-18 with Business & Economics categories.

How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This title examines accounting's contribution to these challenges given the profession's multifaceted roles.

The Valuereporting Revolution

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Author : Robert G. Eccles
language : en
Publisher: John Wiley & Sons
Release Date : 2002-03-14

The Valuereporting Revolution written by Robert G. Eccles and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-03-14 with Business & Economics categories.

Provides a comprehensive framework for achieving higher levels of corporate information disclosure and transparency In order to decide whether or not a company is a good investment, analysts and investment professionals need to know as much as possible about the company's tangible and intangible assets, as well as a variety of critical performance measures. Written by an international team of experts, The Value Reporting Revolution clearly explains why corporations must move toward greater transparency and, more importantly, it provides a comprehensive framework for achieving that goal. Among other important lessons, readers learn how to identify the gaps between how corporate managers perceive their disclosure practices versus how the markets see them, as well as how to leverage their organizations' electronic communications technology and tools to ensure easy access to vital information and more meaningful data analysis. Robert Eccles (Jupiter, FL) is President of Advisory Capital Partners, Inc. Robert H. Herz (New York, NY) is a Partner at PricewaterhouseCoopers, US. David Phillips (London, UK) is a Partner at PricewaterhouseCoopers, UK. Mary M. Keegan (London, UK) is head of Global Corporate Reporting at PricewaterhouseCoopers, UK.

Generally Accepted Accounting Principles Gaap

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Author : Vermont. GAAP Implementation Commission
language : en
Publisher:
Release Date : 1992

Generally Accepted Accounting Principles Gaap written by Vermont. GAAP Implementation Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.

Accounting Reform And Investor Protection Without Special Title

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Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
language : en
Publisher:
Release Date : 2003

Accounting Reform And Investor Protection Without Special Title written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporation law categories.