Worldwide financial reporting : the development and future of accounting standards

書誌事項

Worldwide financial reporting : the development and future of accounting standards

George J. Benston ... [et al.]

Oxford University Press, 2006

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注記

Includes bibliographical references (p. 307-320) and index

内容説明・目次

内容説明

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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