Worldwide Financial Reporting: The Development and Future of Accounting Standards
Category: Business
Tag: Economics and Finances
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Helclac, "Worldwide Financial Reporting: The Development and Future of Accounting Standards"
Oxford University Press | 2006 | ISBN: 0195305833 | 336 pages | PDF | 1,3 MB
Oxford University Press | 2006 | ISBN: 0195305833 | 336 pages | PDF | 1,3 MB
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.
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