Wagenhofer (EN) — Worldwide Financial Reporting: The Development and Future of Accounting Standards

Worldwide Financial Reporting: The Development and Future of Accounting Standards краткое содержание

Worldwide Financial Reporting: The Development and Future of Accounting Standards - описание и краткое содержание, автор Wagenhofer (EN), читать бесплатно онлайн на сайте электронной библиотеки Lib-King.Ru.

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.