Buch, Englisch, 336 Seiten, Print PDF, Format (B × H): 236 mm x 160 mm, Gewicht: 618 g
The Development and Future of Accounting Standards
Buch, Englisch, 336 Seiten, Print PDF, Format (B × H): 236 mm x 160 mm, Gewicht: 618 g
ISBN: 978-0-19-530583-8
Verlag: Oxford University Press
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.
