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The Development and Future of Accounting Standards
出版Oxford University Press, 2006-04-13
主題Business & Economics / Accounting / FinancialBusiness & Economics / International / AccountingBusiness & Economics / Finance / GeneralBusiness & Economics / Economics / General
ISBN01980416919780198041696
URLhttp://books.google.com.hk/books?id=gnxba92brrcC&hl=&source=gbs_api
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註釋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.