Worldwide Financial Reporting: The Development and Future of Accounting Standards

Worldwide Financial Reporting: The Development and Future of Accounting Standards image
ISBN-10:

0195305833

ISBN-13:

9780195305838

Edition: 1
Released: Apr 13, 2006
Format: Hardcover, 336 pages
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Description:

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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