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Worldwide Financial Reporting: The Development and Future of Accounting Standards

Autor George J. Benston, Michael Bromwich, Robert E. Litan, Alfred Wagenhofer
en Limba Engleză Hardback – 25 mai 2006
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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Specificații

ISBN-13: 9780195305838
ISBN-10: 0195305833
Pagini: 336
Dimensiuni: 236 x 160 x 20 mm
Greutate: 0.62 kg
Editura: Oxford University Press
Colecția OUP USA
Locul publicării:New York, United States