Worldwide Financial Reporting: The Development and Future of Accounting Standards

Hardcover | April 12, 2006

byGeorge J. Benston

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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 developedand 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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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 developedand their current requirements in major com...

George J. Benston is at Emory University. Michael Bromwich is at London School of Economics.

other books by George J. Benston

Format:HardcoverDimensions:336 pages, 6.3 × 9.29 × 0.79 inPublished:April 12, 2006Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0195305833

ISBN - 13:9780195305838

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