Worldwide Financial Reporting

Worldwide Financial Reporting : The Development and Future of Accounting Standards

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Description

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.show more

Product details

  • Hardback | 336 pages
  • 160 x 236.2 x 25.4mm | 589.68g
  • Oxford University Press Inc
  • New York, United States
  • English
  • 0195305833
  • 9780195305838
  • 2,003,212