The GAAP gap / Robert E. Litan and Peter J. Wallison.

Format:

Book

Author/Creator:

Litan, Robert E., 1950-

Contributor:

Wallison, Peter J.

Language:

English

Subjects (All):

Accounting--Standards--United States.

Accounting.

Financial statements--Standards--United States.

Financial statements.

Physical Description:

1 online resource (101 p.)

Place of Publication:

Washington, DC : AEI Press, 2000.

Language Note:

English

Summary:

As the rise of the Knowledge Economy provides the need for a new system of corporate disclosure, this study describes the existing system's history and why the move to a knowledge-based economy has occurred. The authors also lay out their vision of how corporate disclosure should evolve.

Contents:

Intro

Contents

Foreword

Acknowledgments

1 The Importance and the Direction of Disclosure

2 A Backward Look at Disclosure Practices and Conventions

3 Corporate Disclosure in the Knowledge Economy

4 The Way Forward

5 Encouraging Disclosure over the Internet

Notes

References

About the Authors.

Notes:

Bibliographic Level Mode of Issuance: Monograph

Includes bibliographical references (p. 91-93) and index.

OCLC:

55638545