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Worldwide Financial Reporting: The Development and Future of Accounting Standards
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About this book
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.
| Author | George J. Benston, Michael Bromwich, Robert E. Litan, Alfred Wagenhofer |
| ISBN-13 | 9780198041696 |
| Publisher | Oxford University Press |
| Publication Date | 04/13/2006 |
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