{"title":"符号学、解释学与现金:真与公平观随笔","authors":"L. Cunningham","doi":"10.2139/SSRN.386041","DOIUrl":null,"url":null,"abstract":"Cash is king. As countries struggle to develop accounting standards that translate across borders, the cash flow statement is a promising place to look. This essay reviews global accounting practices in several countries, showing how angst expressed in concepts such as semiotics and hermeneutics are both fascinating and unnecessary. In doing so, it considers continuing weaknesses in the US regulatory model, including in the Sarbanes-Oxley Act, and shows ways that markets have been ahead of regulators in developing convergence in financial reporting.","PeriodicalId":272033,"journal":{"name":"North Carolina Journal of International Law and Commercial Regulation","volume":"122 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2003-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"9","resultStr":"{\"title\":\"Semiotics, Hermeneutics and Cash: An Essay on the True and Fair View\",\"authors\":\"L. Cunningham\",\"doi\":\"10.2139/SSRN.386041\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Cash is king. As countries struggle to develop accounting standards that translate across borders, the cash flow statement is a promising place to look. This essay reviews global accounting practices in several countries, showing how angst expressed in concepts such as semiotics and hermeneutics are both fascinating and unnecessary. In doing so, it considers continuing weaknesses in the US regulatory model, including in the Sarbanes-Oxley Act, and shows ways that markets have been ahead of regulators in developing convergence in financial reporting.\",\"PeriodicalId\":272033,\"journal\":{\"name\":\"North Carolina Journal of International Law and Commercial Regulation\",\"volume\":\"122 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2003-03-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"9\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"North Carolina Journal of International Law and Commercial Regulation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.386041\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"North Carolina Journal of International Law and Commercial Regulation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.386041","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Semiotics, Hermeneutics and Cash: An Essay on the True and Fair View
Cash is king. As countries struggle to develop accounting standards that translate across borders, the cash flow statement is a promising place to look. This essay reviews global accounting practices in several countries, showing how angst expressed in concepts such as semiotics and hermeneutics are both fascinating and unnecessary. In doing so, it considers continuing weaknesses in the US regulatory model, including in the Sarbanes-Oxley Act, and shows ways that markets have been ahead of regulators in developing convergence in financial reporting.
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