Worldwide Financial Reporting The Development and Future of Accounting Standards
Wersja elektroniczna (brak aktualizacji)
Wydawnictwo:
Oxford University PressISBN: 9780198041696
Wydanie: 2006 r.
Język: angielski
Dostępność: aktualnie niedostępny
188,10 zł
169,30 zł
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.