Pick a Number, Second Edition (e-bok)
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E-bok
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EPUB med LCP-kryptering (0.0 MB)
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Språk
Engelska
Antal sidor
178
Utgivningsdatum
2018-04-30
Förlag
Business Expert Press
ISBN
9781947098947

Pick a Number, Second Edition E-bok

The U.S. and International Accounting

av Roger Hussey, Audra Ong
E-bok (LCP),  Engelska, 2018-04-30
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The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide. In 2002, progress was accelerated by the decision of Financial Accounting Standards Board (FASB) in the United States to converge their regulations with international standards. This second edition describes the successes and failures of the convergence project. The U.S. involvement brought about many changes in corporate financial reporting, but there were differences in opinions on specific issues. This resulted in the FASB, US focusing on its own regulations. We explain the main convergence achievements and also the differences leading to the end of the project. Our analysis reviews new developments in corporate reporting, including the issues of sustainability, governance, and integrated reporting.
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Roger Hussey, Audra Ong

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