Worldwide Financial Reporting: The Development and Future of Accounting Standards

Worldwide Financial Reporting: The Development and Future of Accounting Standards

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Overview

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.

Product Details

ISBN-13: 9780198041696
Publisher: Oxford University Press
Publication date: 04/13/2006
Sold by: Barnes & Noble
Format: NOOK Book
File size: 718 KB

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