Worldwide Financial Reporting (Hardback)
- The Development and Future of Accounting Standards

Beskrivelser af Worldwide Financial Reporting

Forlagets beskrivelse

Provides an analysis of what information investors really need, how financial accounting systems developed and their requirements in major commercial countries. This book examines contemporary issues, particularly the benefits and costs a single or multiple accounting standards, and limitations to accounting disclosure in financial statements. Illustrations

Bibliotekernes beskrivelse

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.