Pick a Number, Second Edition

Pick a Number, Second Edition

Pick a Number, Second Edition

Audra Ong / Roger Hussey

18,46 €
IVA incluido
Disponible
Editorial:
Business Expert Press
Año de edición:
2018
Materia
Contabilidad general o financiera
ISBN:
9781947098930
18,46 €
IVA incluido
Disponible

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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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