Worldwide Financial Reporting: The Development and Future of Accounting Standards

封面
Oxford University Press, 2006年4月13日 - 336 頁
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.
 

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內容

1 Changes in Equity Markets in the Major Developed Countries and Overview of the Book
3
2 Why and How Audited Financial Accounting Statements Are Useful
17
Their Roles and Usefulness to Independent Public Accountants and Investors
39
4 Corporate Financial Reporting and Regulation in the United States
49
5 Corporate Financial Reporting and Regulation in the United Kingdom
82
6 Corporate Financial Reporting and Regulation in Germany
106
7 Corporate Financial Reporting and Regulation in the European Union
134
8 Corporate Financial Reporting and Regulation in Japan
161
A Comparative Assessment
187
Their Establishment and Enforcement
225
11 Summing Up and Charting a Future for Standard Setters
257
Notes
287
References
307
Index
321
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