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.
- ISBN10 0195305833
- ISBN13 9780195305838
- Publish Date 25 May 2006 (first published 1 January 2006)
- Publish Status Active
- Publish Country US
- Imprint Oxford University Press Inc
- Format Hardcover
- Pages 336
- Language English