Worldwide financial reporting
the development and future of accounting standards
- ISBN: 9780195305838
- Editorial: Oxford University Press
- Fecha de la edición: 2006
- Lugar de la edición: Oxford. Reino Unido
- Encuadernación: Cartoné
- Medidas: 24 cm
- Nº Pág.: 325
- Idiomas: Inglés
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.
Auts. George J. Benston...[et.al]