Worldwide Financial Reporting: The Development and Future of Accounting Standards

George J. Benston, Michael Bromwich, Robert Litan and Alfred Wagenhofer
Additional contact information
George J. Benston: Emory University
Michael Bromwich: London School of Economics
Alfred Wagenhofer: University of Graz

in OUP Catalogue from Oxford University Press

Abstract: 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. Available in OSO: http://www.oxfordscholarship.com/oso/public/content/economicsfinance/0195305833/toc.html

Date: 2006
ISBN: 9780195305838
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