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At times, the political and financial market pressure, push the movement in opposite directions. The paper discusses the conceptual framework used in establishing Global Generally Accepted Accounting Principles (GAAP) (International Accounting Standards, IAS) and U.S. GAAP. Numerous transactional examples are illustrated under both Global GAAP and U.S. GAAP treatment. Several country specific references are presented demonstrating the difficulty in achieving harmonization. Implications for harmonization of accounting standards include arguments \"for\" and \"against\" Global GAAP.", "publicationTitle": "Accounting Forum", "publisher": "", "place": "", "date": "June 2005", "volume": "29", "issue": "2", "section": "", "partNumber": "", "partTitle": "", "pages": "219-231", "series": "", "seriesTitle": "", "seriesText": "", "journalAbbreviation": "", "DOI": "16/j.accfor.2004.11.002", "citationKey": "", "url": "http://www.sciencedirect.com/science/article/pii/S015599820400081X", "accessDate": "2011-07-04T20:02:51Z", "PMID": "", "PMCID": "", "ISSN": "0155-9982", "archive": "", "archiveLocation": "", "shortTitle": "Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS)", "language": "", "libraryCatalog": "ScienceDirect", "callNumber": "", "rights": "", "extra": "", "tags": [ { "tag": "Accounting harmonization", "type": 1 }, { "tag": "Accounting standards", "type": 1 }, { "tag": "Global GAAP", "type": 1 }, { "tag": "IAS", "type": 1 }, { "tag": "International accounting", "type": 1 } ], "collections": [ "HBKUIA7R" ], "relations": {}, "dateAdded": "2011-07-05T07:12:39Z", "dateModified": "2011-07-05T07:12:39Z" } }, { "key": "9VQ9X2I8", "version": 1, "library": { "type": "group", "id": 46895, "name": "psci3616summer11", "links": { "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11", "type": "text/html" } } }, "links": { "self": { "href": "https://api.zotero.org/groups/46895/items/9VQ9X2I8", "type": "application/json" }, "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11/items/9VQ9X2I8", "type": "text/html" } }, "meta": { "createdByUser": { "id": 636859, "username": "katie07", "name": "", "links": { "alternate": { "href": "https://www.zotero.org/katie07", "type": "text/html" } } }, "creatorSummary": "Miller and Bahnson", "parsedDate": "2009-01-05", "numChildren": 1 }, "data": { "key": "9VQ9X2I8", "version": 1, "itemType": "journalArticle", "title": "EBSCOhost: Financial reporting's role in a crisis", "creators": [ { "creatorType": "author", "firstName": "Paul", "lastName": "Miller" }, { "creatorType": "author", "firstName": "Paul", "lastName": "Bahnson" } ], "abstractNote": "The article focuses on the role of financial reporting during a financial crisis. According to the authors, the role for reporting while a crisis is occurring is to disclose the truth honestly, completely and with sufficient frequency to be timely. On the other hand, it says that financial reporting purports to provide useful information about the recovery of economy when a crisis is ending.", "publicationTitle": "Accounting Today", "publisher": "", "place": "", "date": "2009-01-05", "volume": "23", "issue": "1", "section": "", "partNumber": "", "partTitle": "", "pages": "15-18", "series": "", "seriesTitle": "", "seriesText": "", "journalAbbreviation": "", "DOI": "", "citationKey": "", "url": "http://web.ebscohost.com.ezproxy.lib.vt.edu:8080/ehost/detail?sid=c3cdaea3-c838-4cc9-8b41-444d7372c1b0%40sessionmgr110&vid=1&hid=125&bdata=JnNpdGU9ZWhvc3QtbGl2ZSZzY29wZT1zaXRl#db=iih&AN=35961610", "accessDate": "2011-07-04T02:02:19Z", "PMID": "", "PMCID": "", "ISSN": "", "archive": "", "archiveLocation": "", "shortTitle": "", "language": "", "libraryCatalog": "", "callNumber": "", "rights": "", "extra": "", "tags": [], "collections": [ "HBKUIA7R" ], "relations": {}, "dateAdded": "2011-07-05T07:12:39Z", "dateModified": "2011-07-05T07:12:39Z" } }, { "key": "RG3NC4UH", "version": 1, "library": { "type": "group", "id": 46895, "name": "psci3616summer11", "links": { "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11", "type": "text/html" } } }, "links": { "self": { "href": "https://api.zotero.org/groups/46895/items/RG3NC4UH", "type": "application/json" }, "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11/items/RG3NC4UH", "type": "text/html" } }, "meta": { "createdByUser": { "id": 636859, "username": "katie07", "name": "", "links": { "alternate": { "href": "https://www.zotero.org/katie07", "type": "text/html" } } }, "creatorSummary": "Acharya and Schnabl", "parsedDate": "2010-06", "numChildren": 1 }, "data": { "key": "RG3NC4UH", "version": 1, "itemType": "journalArticle", "title": "Do Global Banks Spread Global Imbalances? The Case of Asset-Backed Commercial Paper During the Financial Crisis of 2007-09", "creators": [ { "creatorType": "author", "firstName": "Viral V.", "lastName": "Acharya" }, { "creatorType": "author", "firstName": "Philipp", "lastName": "Schnabl" } ], "abstractNote": "The global imbalance explanation of the financial crisis of 2007-09 suggests that demand for riskless assets from countries with current account surpluses created fragility in countries with current account deficits, most notably, in the United States. We examine this explanation by analyzing the geography of asset-backed commercial paper (ABCP) conduits set up by large commercial banks. We show that both banks located in surplus countries and banks located in deficit countries manufactured riskless assets of $1.2 trillion by selling short-term ABCP to risk-averse investors, predominantly U.S. money market funds, and investing the proceeds primarily in long-term U.S. assets. As negative information about U.S. assets became apparent in August 2007, banks in both surplus and deficit countries experienced difficulties in rolling over ABCP and as a result suffered significant losses. We conclude that global banking flows, rather than global imbalances, determined the geography of the financial crisis.", "publicationTitle": "National Bureau of Economic Research Working Paper Series", "publisher": "", "place": "", "date": "June 2010", "volume": "No. 16079", "issue": "", "section": "", "partNumber": "", "partTitle": "", "pages": "", "series": "", "seriesTitle": "", "seriesText": "", "journalAbbreviation": "", "DOI": "", "citationKey": "", "url": "http://www.nber.org/papers/w16079", "accessDate": "2011-07-04T20:16:15Z", "PMID": "", "PMCID": "", "ISSN": "", "archive": "", "archiveLocation": "", "shortTitle": "Do Global Banks Spread Global Imbalances?", "language": "", "libraryCatalog": "National Bureau of Economic Research", "callNumber": "", "rights": "", "extra": "", "tags": [], "collections": [ "HBKUIA7R" ], "relations": {}, "dateAdded": "2011-07-05T07:12:39Z", "dateModified": "2011-07-05T07:12:39Z" } }, { "key": "VDW557JE", "version": 1, "library": { "type": "group", "id": 46895, "name": "psci3616summer11", "links": { "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11", "type": "text/html" } } }, "links": { "self": { "href": "https://api.zotero.org/groups/46895/items/VDW557JE", "type": "application/json" }, "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11/items/VDW557JE", "type": "text/html" } }, "meta": { "createdByUser": { "id": 636859, "username": "katie07", "name": "", "links": { "alternate": { "href": "https://www.zotero.org/katie07", "type": "text/html" } } }, "creatorSummary": "Laux and Leuz", "parsedDate": "2009-11", "numChildren": 1 }, "data": { "key": "VDW557JE", "version": 1, "itemType": "journalArticle", "title": "Did Fair-Value Accounting Contribute to the Financial Crisis?", "creators": [ { "creatorType": "author", "firstName": "Christian", "lastName": "Laux" }, { "creatorType": "author", "firstName": "Christian", "lastName": "Leuz" } ], "abstractNote": "The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we assess these arguments and examine the role of fair-value accounting in the financial crisis using descriptive data and empirical evidence. Based on our analysis, it is unlikely that fair-value accounting added to the severity of the current financial crisis in a major way. While there may have been downward spirals or asset-fire sales in certain markets, we find little evidence that these effects are the result of fair-value accounting. We also find little support for claims that fair-value accounting leads to excessive write-downs of banks’ assets. If anything, empirical evidence to date points in the opposite direction, that is, towards overvaluation of bank assets.", "publicationTitle": "National Bureau of Economic Research Working Paper Series", "publisher": "", "place": "", "date": "November 2009", "volume": "No. 15515", "issue": "", "section": "", "partNumber": "", "partTitle": "", "pages": "", "series": "", "seriesTitle": "", "seriesText": "", "journalAbbreviation": "", "DOI": "", "citationKey": "", "url": "http://www.nber.org/papers/w15515", "accessDate": "2011-07-04T20:11:54Z", "PMID": "", "PMCID": "", "ISSN": "", "archive": "", "archiveLocation": "", "shortTitle": "", "language": "", "libraryCatalog": "National Bureau of Economic Research", "callNumber": "", "rights": "", "extra": "", "tags": [], "collections": [ "HBKUIA7R" ], "relations": {}, "dateAdded": "2011-07-05T07:12:39Z", "dateModified": "2011-07-05T07:12:39Z" } }, { "key": "T2GJFWIT", "version": 1, "library": { "type": "group", "id": 46895, "name": "psci3616summer11", "links": { "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11", "type": "text/html" } } }, "links": { "self": { "href": "https://api.zotero.org/groups/46895/items/T2GJFWIT", "type": "application/json" }, "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11/items/T2GJFWIT", "type": "text/html" } }, "meta": { "createdByUser": { "id": 636859, "username": "katie07", "name": "", "links": { "alternate": { "href": "https://www.zotero.org/katie07", "type": "text/html" } } }, "creatorSummary": "Models & Agents", "parsedDate": "2009-04-30", "numChildren": 1 }, "data": { "key": "T2GJFWIT", "version": 1, "itemType": "webpage", "title": "Between the Lines", "creators": [ { "creatorType": "author", "firstName": "", "lastName": "Models & Agents" } ], "abstractNote": "", "websiteTitle": "EconoMonitor", "websiteType": "A Roubini Global Economics Project", "date": "2009-04-30", "publisher": "", "place": "", "DOI": "", "citationKey": "", "url": "http://www.economonitor.com/blog/2009/04/between-the-lines/", "accessDate": "2011-07-04T20:21:00Z", "shortTitle": "", "language": "", "rights": "", "extra": "", "tags": [], "collections": [ "HBKUIA7R" ], "relations": {}, "dateAdded": "2011-07-05T07:12:39Z", "dateModified": "2011-07-05T07:12:39Z" } }, { "key": "RI39R5I7", "version": 1, "library": { "type": "group", "id": 46895, "name": "psci3616summer11", "links": { "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11", "type": "text/html" } } }, "links": { "self": { "href": "https://api.zotero.org/groups/46895/items/RI39R5I7", "type": "application/json" }, "alternate": { "href": "https://www.zotero.org/groups/psci3616summer11/items/RI39R5I7", "type": "text/html" } }, "meta": { "createdByUser": { "id": 636859, "username": "katie07", "name": "", "links": { "alternate": { "href": "https://www.zotero.org/katie07", "type": "text/html" } } }, "creatorSummary": "Bhimani", "numChildren": 2 }, "data": { "key": "RI39R5I7", "version": 1, "itemType": "journalArticle", "title": "The role of a crisis in reshaping the role of accounting", "creators": [ { "creatorType": "author", "firstName": "Alnoor", "lastName": "Bhimani" } ], "abstractNote": "Prior to 2001, international accounting standards (IAS) were insufficiently attractive to gain the support of US regulators. The potential role of IAS in the US gained prominence during a period of extreme financial reporting instability in 2001-2002. Emerging opinion increasingly upheld principles-based rather than rules-based accounting standards in the face of the financial reporting crisis. But to promote any active shift in the US position, an institutionally legitimate infrastructure for the international accounting standards setter had to be created. As this was taking shape, the globalisation of business activities grew with inter-organizational linkages and cross-national financial inter-dependencies and flows becoming increasingly complex. Given the extensively uncertain, uneven and constantly evolving nature of global business changes, the aptness of applying judgment in assessing financial performance and position rather than relying on the application of pre-defined rules continued to achieve wider acceptance. The argument is made in the paper that international financial reporting standards are today seen to fulfil a global risk mitigating role founded on a logic that had to first gain political and institutional legitimacy and that also had to be viewed as being responsive to perceived market imperatives.", "publicationTitle": "Journal of Accounting and Public Policy", "publisher": "", "place": "", "date": "November", "volume": "27", "issue": "6", "section": "", "partNumber": "", "partTitle": "", "pages": "444-454", "series": "", "seriesTitle": "", "seriesText": "", "journalAbbreviation": "", "DOI": "16/j.jaccpubpol.2008.09.002", "citationKey": "", "url": "http://www.sciencedirect.com/science/article/pii/S0278425408000914", "accessDate": "2011-07-04T20:02:09Z", "PMID": "", "PMCID": "", "ISSN": "0278-4254", "archive": "", "archiveLocation": "", "shortTitle": "", "language": "", "libraryCatalog": "ScienceDirect", "callNumber": "", "rights": "", "extra": "", "tags": [ { "tag": "Globalisation", "type": 1 }, { "tag": "International financial reporting standards", "type": 1 }, { "tag": "Principles-versus rules-based accounting", "type": 1 }, { "tag": "Risk", "type": 1 } ], "collections": [ "HBKUIA7R" ], "relations": {}, "dateAdded": "2011-07-05T07:12:39Z", "dateModified": "2011-07-05T07:12:39Z" } } ]