Worldwide Financial Reporting

出版者:Oxford Univ Pr

作者:Benston, George J. (EDT)/ Bromwich, Michael/ Litan, Robert E./ Wagenhofer, Alfred

页数:332

出版时间:2006-3

价格:$ 62.15

装帧:HRD

isbn号码:9780195305838

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.