Worldwide Financial Reporting: The Development and Future of Accounting Standards - Hardcover

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

Hardcover

ISBN 10: 0195305833 ISBN 13: 9780195305838

Publisher: OUP USA, 2006

Synopsis

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.

Edition details

• Publisher: OUP USA
• Publication date: 2006
• Language: English
• ISBN 10: 0195305833
• ISBN 13: 9780195305838
• Binding: Hardcover
• Number of pages: 336