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Worldwide Financial Reporting: The Development and Future of Accounting Standards
Worldwide Financial Reporting The Development and Future of Accounting Standards Author:George J. Benston, Michael Bromwich, Robert E. Litan, Alfred Wagenhofer 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 c... more »ountries, 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.« less