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Скачать Worldwide Financial Reporting: The Development and Future of Accounting Standards бесплатно

25 апреля 2009 | Автор: Admin | Рубрика: Научная литература » Экономика | Комментариев: 0

Helclac, "Worldwide Financial Reporting: The Development and Future of Accounting Standards"
Oxford University Press | 2006 | ISBN: 0195305833 | 336 pages | PDF | 1,3 MB

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.









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