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.Healy, P. M., and K. G. Palepu, 2003. a#39;a#39;The Fall of Enron.a#39;a#39; Journal of Economic ... Reproduced in PricewaterhouseCoopera#39;s Manual of Accounting: The Guide to UK Accounting Law and Practice, 2001. London: Gee, pp. 2051a2056. Horiuchianbsp;...
|Title||:||Worldwide Financial Reporting: The Development and Future of Accounting Standards|
|Author||:||George J. Benston, Michael Bromwich, Robert E. Litan, Alfred Wagenhofer|
|Publisher||:||Oxford University Press - 2006-03-20|