Worldwide Financial Reporting: The Development and Future of Accounting Standards

Worldwide Financial Reporting: The Development and Future of Accounting Standards
Автор
 
Год
 
Страниц
 
336
ISBN
 
0195305833
Издатель
 
Метрополия
Категория
 
Разное

Описание:

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, ho 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 liitations to accounting disclosure in financial statements.

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