More Accounting Changes

Financial Reporting through the Age of Crisis and Globalization

AvRobert Herz

Inbunden, Engelska, 2016

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Beskrivning

This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting (including those relating to international convergence of accounting standards); global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; a discussion of whether the U.S. is falling behind in corporate reporting ; the rise of ‘Integrated Reporting’; the work of the Sustainability Accounting Standards Board (chaired by Michael Bloomberg); and recent regulatory developments emanating from the financial crisis and their interrelationship with financial reporting.

Produktinformation

Utgivningsdatum:2016-09-12
Mått:152 x 229 x 28 mm
Vikt:719 g
Format:Inbunden
Språk:Engelska
Antal sidor:464
Förlag:Emerald Publishing Limited
ISBN:9781786356307

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap

Mer om författaren

Robert H. Herz, Columbia Business School, New York, NY, USA

Recensioner i media

In this book, author Robert H. Herz presents readers with a revised and updated edition of his earlier work Accounting Changes, in which he examined developments in financial reporting, global developments in the use of financial reporting standards, disclosure modernization and simplification by the SEC and FASB, the status of reporting in the U.S. compared to the rest of the world, the rise of integrated reporting, and many other related subjects. The author is a faculty member of Columbia Business School in New York.

Innehållsförteckning

1. My First 49 Years2. Charting Course3. Stock Option Controversies — Take Two4. International Convergence5. The Financial Crisis6. Complexity7. Looking Back and Moving Forward