Home | Databases | WorldLII | Search | Feedback Edited Legal Collections Data

"Index" [2010] ELECD 582; in van Daelen, Marijn; Van der Elst, Christoph (eds), "Risk Management and Corporate Governance" (Edward Elgar Publishing, 2010)

Book Title: Risk Management and Corporate Governance

Editor(s): van Daelen, Marijn; Van der Elst, Christoph

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781849803953

Section Title: Index

Number of pages: 12

Extract:

Index
ABN­AMRO 205 Arsenal Football Club 3
accounting 7­12, 48­51, 207­16 Asselt, M. van 47
capital and revenue expenditure 29 Asset Backed Securities (ABS) 147, 149
fair value 19, 28­9, 35­7, 49, 200, audit committees 39, 103, 212, 221, 227
215 EU 80­82, 96, 203, 212, 218­19
generally accepted accounting Netherlands 85, 86­7
principles 12, 37, 145, 193, 195, UK 68, 90, 92, 204, 211, 212
210 US 24, 64, 76, 202, 219
convergence 30, 35, 202 auditing 7­12, 45, 48­51, 103, 131, 227
principles-based approach 33­5, audit requirement 9, 49, 193, 194,
49, 50­51, 82, 88, 91, 202, 197
211, 213 generally accepted auditing
rules-based approach 18, 30, 33­5, principles 193, 195, 210
50­51, 196, 202, 210 internal see internal audit
standards 49, 196, 215, 224 internal control systems 49, 194, 195,
US see under United States 197, 198, 205
historical cost 18­19, 36 assessment and attestation on
off-balance sheet debt 28, 30 20­21, 24, 29, 49, 62, 63, 65,
profession 8­9, 181, 193, 210, 211, 68, 76­7, 87­8, 200, 211
213, 215, 216 PCAOB 29, 202­3, 213
risk risk and 14­17
accounting measures 13­14, 32 Securities Act (1933)(US) 61­2,
standards and regulation 17­24 76­7
adverse selection 116, 122, 192 non-compliance report 18, 195
agency problem 62 PCAOB 29, 39, 40, 75, 77, 202­3,
Ahold 180 213
...