More Accounting Changes: Financial Reporting through the Age of Crisis and Globalization

ISBN-13: 9781786356307 / Angielski / Twarda / 2016 / 464 str.

USA) New York Robert Herz (Columbia Business School

Opis

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.