Worldwide Financial Reporting: The Development and Future of Accounting Standards
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. Available in OSO: http://www.oxfordscholarship.com/oso/public/content/economicsfinance/0195305833/toc.html
Authors: | Benston, George J. ; Bromwich, Michael ; Litan, Robert E. ; Wagenhofer, Alfred |
---|---|
Institutions: | Oxford University Press |
Saved in:
Saved in favorites
Similar items by person
-
Corporate financial reporting and regulation in Japan
Benston, George J., (2009)
-
Worldwide financial reporting : the development and future of accounting standards
Benston, George J., (2006)
-
Following the money : the Enron failure and the state of corporate disclosure
Benston, George J., (2003)
- More ...