Worldwide financial reporting
Subtitle: the development and future of accounting standards
By: George J. Benston ... [et al.].
Contributors: Benston, George J.
Publisher: Oxford University Press
Published: 2006
Place of publication: New York
Language: eng
Number of pages: 326
Subjects: Accounting -- Standards; Financial statements
Description: Addresses two related challenges - the way in which financial reporting can deal with increasingly complex business transactions, and the demand for a single set of high-quality international accounting standards. Analyses the arguments for and against a single worldwide standard and multiple competitive standards and includes international treatments of intangibles, risk, and non-financial information.
Notes: Includes bibliographical references and index.
Table of contents: title: Changes in equity markets in the major developed countries and overview of the book; title: The usefulness of financial accounting statements toe investors in securities; title: The roles and usefulness of auditing and accounting standards; title: Corporate financial reporting and regulation in the United States; title: Table 1 studies of financial fraud; title: Corporate financial reporting and regulation in the United Kingdom; title: Corporate financial reporting and regulation in Germany; title: Corporate financial reporting and regulation in the European Union; title: Corporate financial reporting and regulation in Japan; title: Corporate disclosure diversity.