Zobrazeno 1 - 10
of 25
pro vyhledávání: '"Robert H Herz"'
Autor:
Robert H Herz, Duo Pei
Publikováno v:
Journal of Emerging Technologies in Accounting. 18:117-124
This paper is based on an interview on January 9, 2020, with Robert H. (Bob) Herz, the former two-term chairman of the Financial Accounting Standards Board, on how the environment for business reporting has evolved and how it may continue to evolve.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::08f6da2e8217cd2ddb967a62870db9d0
https://doi.org/10.2308/jeta-2021-028
https://doi.org/10.2308/jeta-2021-028
Autor:
Robert H. Herz, Jean Rogers
Publikováno v:
Journal of Applied Corporate Finance. 25:50-55
This article by the former chairman of the FASB and the founder and executive director of the new Sustainability Accounting Standards Board (SASB) presents the rationale for and mission of the SASB. As the authors point out, both the Securities and E
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c87a90b31a04d7513f20151946d85501
https://doi.org/10.1111/jacf.12028
https://doi.org/10.1111/jacf.12028
Autor:
Robert H. Herz
Publikováno v:
Accounting Horizons. 17:247-255
There was once a time, not so many years ago when accounting could be thought of as an essentially nonpolitical subject. So wrote Professor David Solomons in a 1978 Journal of Accountancy article entitled "The Politicization of Accounting." In that a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eeefc68c100994929f4b948497a207e5
https://doi.org/10.2308/acch.2003.17.3.247
https://doi.org/10.2308/acch.2003.17.3.247
Autor:
Douglas J. Skinner, Linda Vincent, Stephen G. Ryan, Krishna G. Palepu, Catherine M. Schrand, Robert H. Herz, Laureen A. Maines, Teresa E. Iannaconni
Publikováno v:
Accounting Horizons. 16:259-267
AAA Financial Accounting Standards Committee INTRODUCTION The Joint Working Group of Standard Setters' (JWG 2000) Recommendations on Accounting for Financial Instruments and Similar Items (hereafter the Proposal) requires that all changes in the fair
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a2a7f4c997efa4ad665cce9a69c01331
https://doi.org/10.2308/acch.2002.16.3.259
https://doi.org/10.2308/acch.2002.16.3.259
Autor:
Douglas J. Skinner, Robert H. Herz, Laureen A. Maines, Linda Vincent, Stephen G. Ryan, Krishna G. Palepu
Publikováno v:
Accounting Horizons. 16:81-93
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3679923858dce8fd4e88cc22cc08ebb6
https://doi.org/10.2308/acch.2002.16.1.81
https://doi.org/10.2308/acch.2002.16.1.81
Autor:
Catherine M. Schrand, Douglas J. Skinner, Robert H. Herz, Linda Vincent, Krishna G. Palepu, Laureen A. Maines, Teresa E. Iannaconi, Stephen G. Ryan
Publikováno v:
Accounting Horizons. 15:373-386
INTRODUCTION In June 2000, the SEC issued Proposed Rule S7-13-00, Revision of the Commission's Auditor Independence Requirements (hereafter the Proposed Rule). The Proposed Rule primarily deals with five areas related to auditor independence: * gover
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed3479cf4848a6c31df8b9d61dbeaf4d
https://doi.org/10.2308/acch.2001.15.4.373
https://doi.org/10.2308/acch.2001.15.4.373