Worldwide Financial Reporting —— The Development and Future of Accounting Standards

----- 全球财务报告：会计准则的发展与未来

ISBN: 9780195305838 出版年：2006 页码：333 Benston, George J Bromwich, Michael Litan, Robert E Oxford University Press

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.