Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting: .describes the relation between research and standard-setting issues .explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies. .offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts .offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB. .explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide. .summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research."
In this highly original and meticulously researched comparison of public and private standards-setting, Ross E. Cheit questions the old maxim that government-set safety standards are too severe while those set by the private sector are too lenient. Identifying the comparative institutional advantages of each arrangement through four paired case studies of grain elevators, woodstoves, aviation fire safety, and gas space heaters, he finds instead that some private standards are surprisingly strict, while government is better positioned to survey real-world experience and sponsor research likely to improve standards-setting. Setting Safety Standards challenges those political scientists who argue that only public institutions can advance the public interest in the controversial field of health and safety. Cheit draws attention to such little-known organizations as Underwriters Laboratories and the National Fire Protection Association, private-sector alternatives to the government regulation so frequently criticized as time-consuming, inflexible, and unreasonable. These organizations, he shows, play a far more significant role in regulation than most federal agencies, even though the standards they develop are widely—and often mistakenly—assumed to be less concerned with due process than government standards and often unduly lax. This study should be widely read by public policy and regulation experts in both the public and the private sectors as well as by academics in the field. This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1990.
Problems of Setting Standards and of Surveillance for Water Quality Control
This volume brings together current concrete informtn regarding th newest standard setting methods. The nd for standard setting spans a range of context frm elementary schl to th professions, education & commercial applications, government & private orga
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Patent Challenges for Standard-Setting in the Global Economy: Lessons from Information and Communication Technology examines how leading national and multinational standard-setting organizations (SSOs) address patent disclosures, licensing terms, transfers of patent ownership, and other issues that arise in connection with developing technical standards for consumer and other microelectronic products, associated software and components, and communications networks including the Internet. Attempting to balance the interests of patent holders, other participants in standard-setting, standards implementers, and consumers, the report calls on SSOs to develop more explicit policies to avoid patent holdup and royalty-stacking, ensure that licensing commitments carry over to new owners of the patents incorporated in standards, and limit injunctions for infringement of patents with those licensing commitments. The report recommends government measures to increase the transparency of patent ownership and use of standards information to improve patent quality and to reduce conflicts of laws across countries.
Cross cutting Issues of Standards based Education Reform