The Tragedy of the Accounting Commons : Governing the Financial Accounting Standards Setting Process
Language: English
Published by Eliva Press, 2025
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
£ 27.77
Quantity: 1 available
Add to basketItem description from seller
nach der Bestellung gedruckt Neuware - Printed after ordering - This book develops and significantly elaborates on the concept of the tragedy of the accounting commons, as well as articulating innovative solutions to the tragedy of the financial accounting commons. It suggests the decentralization of the accounting standards setting process to the 50 US state level commons, and the empowerment of the commoners in the process of accounting standards setting. It proposes two complementary conceptual models for financial accounting standards setting, one at the federal level (Model 1), and the other at the state level (Model 2). The book proposes 50 elected accounting standards setting bodies to reflect the preferences of the 50 commons in setting the accounting standards as compared to the current centralized, top-down approach of the Financial Accounting Standards Board (FASB). It also proposes a Special Accounting Adjudication Court(s) to speedily resolve the conflicts between the accounting regulators, including the Securities and Exchange Commission (SEC), and its registrants. In short, it envisions a major point of departure from the way that accounting standards have been set in the US to date.The book also addresses the institutional reconfiguration of the public-private sector balance as mandated by the Sarbanes Oxley Act of 2002. While the US Generally Accepted Accounting Principles (GAAP) remain the exclusive domain of FASB, the International Financial Reporting Standards (IFRS) pronounced by the International Accounting Standards Board (IASB) have gained considerable legitimacy abroad. Although there are convergence initiatives by the two private sector accounting standards setting organizations (FASB and IASB), it is uncertain as to whether there will be a total convergence between the two sets of standards (GAAP and IFRS). This book addresses these issues from the point of view of the commoners.…
Seller Inventory # 9789999328043
- Title
- The Tragedy of the Accounting Commons : Governing the Financial Accounting Standards Setting Process
- Author
- Ehsan H. Feroz
- Publisher
- Eliva Press
- Publication year
- 2025
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 9999328040
- ISBN 13
- 9789999328043
- Item weight
- 173 grams
- Dimensions
- 229x152x6 mm
"Synopsis" may belong to another edition of this title.
Shipping rates from Germany to U.S.A.
| Item | 5 to 7 business days | 7 to 10 business days |
|---|---|---|
| First item | £ 26.15 | £ 26.15 |
Payment methods
- Bank Wire Transfer
- Check
- Paypal
Store description
Das Unternehmen AHA-BUCH GmbH: Seit der Gründung von AHA-BUCH im Juli 2005 ist unser Hauptziel, zufriedenen Kunden so schnell und so preisgünstig wie möglich ihren Bücherwunsch zu erfüllen. Unsere Firma beschäftigt 16 Mitarbeiter, die nur ein Ziel kennen: den Kunden und seine Wünsche! Auf über 3700 m2 Fläche haben wir über 100.000 Bücher, Modernes Antiquariat und Spiele auf Lager.
Specialty
Kinderbücher & Kinderhör Casetten, German Books, Software, Natur & Tiere, Ratgeber, Sachbücher, Englische Bücher, Medizin & Gesundheit, Universität & StudiumSeller's business information
AHA-BUCH GmbH
Garlebsen 48
Einbeck, Germany 37574
Terms of sale
Imprint
Seller Info:
AHA-BUCH GmbH
represented by the managing director Christel Glass
Garlebsen 48
37574 Einbeck
Deutschland
Telefon: 055639996039
Telefax: 055639995974
E-Mail: abebooks@aha-buch.de
USt-IdNr.: DE261904229
registered at Commercial register Amtsgerichtes Göttingen
Handelsregisternummer HRB 200691
Alternative dispute resolution:
The European Commission provides a platform for out-of-court online dispute resolution (ODR platform), which can be accessed under https://ec.europa.eu/odr.
We have been a member of the "FairCommerce" initiative since 25.05.2018.
For more information, see www.fair-commerce.de.
Right of withdrawal
If you are a consumer you can withdraw from the contract in accordance with the following. Consumer means any natural person who is acting for purposes which are outside his trade, business, craft or profession.
Information regarding the right of withdrawal
Statutory right to withdraw
You have the right to withdraw from this contract within 14 days without giving any reason.
The withdrawal period will expire after 14 days from the day on which you acquire, or a third party other than the carrier and indicated by you acquires, physical possession of the last good or the last lot or piece.
To exercise the right of withdrawal, electronically fill in and submit a clear statement on our website, under "My Purchases" in "My Account". We will communicate to you an acknowledgement of receipt of such a withdrawal on a durable medium (e.g. by e-mail) without delay.
To meet the withdrawal deadline, it is sufficient for you to send your communication concerning your exercise of the right of withdrawal before the withdrawal period has expired.
Effects of withdrawal
If you withdraw from this contract, we will reimburse to you all payments received from you, including the costs of delivery (except for the supplementary costs arising if you chose a type of delivery other than the least expensive type of standard delivery offered by us).
We may make a deduction from the reimbursement for loss in value of any goods supplied, if the loss is the result of unnecessary handling by you.
We will make the reimbursement without undue delay, and not later than 14 days after the day on which we are informed about your decision to withdraw from this contract.
We will make the reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of such reimbursement.
We may withhold reimbursement until we have received the goods back, or you have supplied evidence of having sent back the goods, whichever is the earliest.
You shall send back the goods or hand them over to AHA-BUCH GmbH, Einbeck, Germany, without undue delay and in any event not later than 14 days from the day on which you communicate your withdrawal from this contract to us. The deadline is met if you send back the goods before the period of 14 days has expired. You will have to bear the direct cost of returning the goods. You are only liable for any diminished value of the goods resulting from the handling other than what is necessary to establish the nature, characteristics and functioning of the goods.
Exceptions to the right of withdrawal
The right of withdrawal does not apply to:
- The delivery of newspapers, journals or magazines with the exception of subscription contracts; and
- The supply of digital content which is not supplied on a tangible medium (e.g. on a CD or DVD) if you accepted when you placed your order that we could start to deliver it, and that you could not withdraw once delivery had started.
Shipping terms
We ship your order after we received them
for articles on hand latest 24 hours,
for articles with overnight supply latest 48 hours.
In case we need to order an article from our supplier our dispatch time depends on the reception date of the articles, but the articles will be shipped on the same day.
Our goal is to send the ordered articles in the fastest, but also most efficient and secure way to our customers.