George J. Benston, Michael Bromwich, Robert E. Litan, Alfred Wagenhofer

Worldwide Financial Reporting (eBook, ePUB)

The Development and Future of Accounting Standards

• Format: ePub

Produktbeschreibung

International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.

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Produktdetails

• Verlag: Oxford University Press
• Erscheinungstermin: 13. April 2006
• Englisch
• ISBN-13: 9780190294236
• Artikelnr.: 42620203