Worldwide Financial Reporting: The Development and Future of Accounting Standards

by George J. Benston, Michael Bromwich, Robert E. Litan, Alfred Wagenhofer

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:	eBook
File size:	718 KB