Worldwide Financial Reporting
Worldwide Financial Reporting
ISBN: 9780195305838
出版社: Oxford Univ Pr
出版年: 2006-3
页数: 332
定价: $ 62.15
装帧: HRD
内容简介
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.