Worldwide Financial Reporting

The Development and Future of Accounting Standards

Inbunden, Engelska, 2006

AvGeorge J. Benston,Michael Bromwich,Robert E. Litan,Alfred Wagenhofer,Emory University) Benston, George J. (Professor of Finance, Accounting, and Economics, Professor of Finance, Accounting, and Economics,London School of Economics) Bromwich, Michael (Professor of Accounting and Financial Management, Professor of Accounting and Financial Management,Brookings Institution and the Kauffman Foundation) Litan, Robert E. (Senior Fellow in Economic Studies, Senior Fellow in Economic Studies,Austria) Wagenhofer, Alfred (Professor of Accounting and Management, Professor of Accounting and Management, University of Graz

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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.