Worldwide financial reporting : the development and future of accounting standards
Author(s)
Bibliographic Information
Worldwide financial reporting : the development and future of accounting standards
Oxford University Press, 2006
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Note
Includes bibliographical references (p. 307-320) and index
Description and Table of Contents
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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