Worldwide financial reporting: the development and future of accounting standards
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
Oxford Univ. Press
2006
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | Literaturverz. S. 307 - 320 |
| Beschreibung: | VI, 326 S. graph. Darst. |
| ISBN: | 0195305833 9780195305838 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804135165032660992 |
|---|---|
| adam_text | Contents
1.
and Overview of the Book
2.
Are Useful
3.
Usefulness to Independent Public Accountants
and Investors
4.
in the United States
Appendix: Financial Disclosure by and Audits of
Non-Public Companies
5.
in the United Kingdom
6.
7.
in the European Union
8.
9.
Appendix: International Financial
Compared to U.S.
10. Global Financial
and Enforcement
11.
Notes
References
Index
Oecuriti.es trading has become worldwide, but
financial accounting by the corporations whose
shares are traded remains essentially national. The
European Union adopted International Financial
Reporting Standards (IFRS) in
porations, while the SEC requires use of U.S.
generally accepted accounting principles (GAAP),
and other countries follow either IFRS or their
own GAAPs, particularly for domestic corpora¬
tions. Is U.S. GAAP really so much better than
IFRS tibat the SEC should continue to insist that
all corporations that issue or have stock traded in
U.S. markets must use it or reconcile their
accounts to it? What sort of accounting data do
investors really need to make informed decisions,
and to what extent can they get
financial statements? What are the advantages of
financial reporting and auditing standards and
how and by whom should these standards be
established and enforced? How have alternative
financial accounting systems developed, and what
are their advantages and shortcomings? How do
they differ among major commercial countries?
Can or should there be a single global, financial
accounting standard? How can and should infor¬
mation not now in financial statements (such as
intangibles and risk) be reported to investors?
Worldwide Financial Reporting considers all
questions, first by describing recent changes in
worldwide securities markets. The book then
describes the role and usefulness of financial
accounting s use for evaluating corporate perform¬
ance and for making investment decisions. Next,
the authors consider the benefits and costs of
accounting and auditing standards. Chapters
through
financial markets and the legal and economic envi¬
ronments and accounting policy on the origins,
development, structure, and content of accounting
standards and corporate governance in the United
States, the United Kingdom, Germany, the Euro¬
pean Union, and Japan. Later the book compares
accounting practices and philosophies in these
countries. The amthoirs analyze the acguraaeats ibr
and against a single worldwide standard and
multiple competitive standards and include
international treatments of intangibles, risk, and
non-financial information. This book should
interest and benefit accounting practitioners,
standard setters, and other people interested and
involved in public policy issues and be used in
advanced accounting courses, such as Interna¬
tional Accounting.
|
| adam_txt |
Contents
1.
and Overview of the Book
2.
Are Useful
3.
Usefulness to Independent Public Accountants
and Investors
4.
in the United States
Appendix: Financial Disclosure by and Audits of
Non-Public Companies
5.
in the United Kingdom
6.
7.
in the European Union
8.
9.
Appendix: International Financial
Compared to U.S.
10. Global Financial
and Enforcement
11.
Notes
References
Index
Oecuriti.es trading has become worldwide, but
financial accounting by the corporations whose
shares are traded remains essentially national. The
European Union adopted International Financial
Reporting Standards (IFRS) in
porations, while the SEC requires use of U.S.
generally accepted accounting principles (GAAP),
and other countries follow either IFRS or their
own GAAPs, particularly for domestic corpora¬
tions. Is U.S. GAAP really so much better than
IFRS tibat the SEC should continue to insist that
all corporations that issue or have stock traded in
U.S. markets must use it or reconcile their
accounts to it? What sort of accounting data do
investors really need to make informed decisions,
and to what extent can they get
financial statements? What are the advantages of
financial reporting and auditing standards and
how and by whom should these standards be
established and enforced? How have alternative
financial accounting systems developed, and what
are their advantages and shortcomings? How do
they differ among major commercial countries?
Can or should there be a single global, financial
accounting standard? How can and should infor¬
mation not now in financial statements (such as
intangibles and risk) be reported to investors?
Worldwide Financial Reporting considers all
questions, first by describing recent changes in
worldwide securities markets. The book then
describes the role and usefulness of financial
accounting's use for evaluating corporate perform¬
ance and for making investment decisions. Next,
the authors consider the benefits and costs of
accounting and auditing standards. Chapters
through
financial markets and the legal and economic envi¬
ronments and accounting policy on the origins,
development, structure, and content of accounting
standards and corporate governance in the United
States, the United Kingdom, Germany, the Euro¬
pean Union, and Japan. Later the book compares
accounting practices and philosophies in these
countries. The amthoirs analyze the acguraaeats ibr
and against a single worldwide standard and
multiple competitive standards and include
international treatments of intangibles, risk, and
non-financial information. This book should
interest and benefit accounting practitioners,
standard setters, and other people interested and
involved in public policy issues and be used in
advanced accounting courses, such as Interna¬
tional Accounting. |
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| illustrated | Illustrated |
| index_date | 2024-07-02T14:05:07Z |
| indexdate | 2024-07-09T20:36:10Z |
| institution | BVB |
| isbn | 0195305833 9780195305838 |
| language | English |
| lccn | 2005018495 |
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| physical | VI, 326 S. graph. Darst. |
| publishDate | 2006 |
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| spelling | Worldwide financial reporting the development and future of accounting standards George J. Benston ... Oxford [u.a.] Oxford Univ. Press 2006 VI, 326 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturverz. S. 307 - 320 Comptabilité - Normes Financiële verslaglegging gtt Standaardisatie gtt États financiers Accounting Standards Financial statements Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Benston, George J. Sonstige oth Digitalisierung UBPassau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014665442&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014665442&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Worldwide financial reporting the development and future of accounting standards Comptabilité - Normes Financiële verslaglegging gtt Standaardisatie gtt États financiers Accounting Standards Financial statements Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4120509-1 (DE-588)4128343-0 |
| title | Worldwide financial reporting the development and future of accounting standards |
| title_auth | Worldwide financial reporting the development and future of accounting standards |
| title_exact_search | Worldwide financial reporting the development and future of accounting standards |
| title_exact_search_txtP | Worldwide financial reporting the development and future of accounting standards |
| title_full | Worldwide financial reporting the development and future of accounting standards George J. Benston ... |
| title_fullStr | Worldwide financial reporting the development and future of accounting standards George J. Benston ... |
| title_full_unstemmed | Worldwide financial reporting the development and future of accounting standards George J. Benston ... |
| title_short | Worldwide financial reporting |
| title_sort | worldwide financial reporting the development and future of accounting standards |
| title_sub | the development and future of accounting standards |
| topic | Comptabilité - Normes Financiële verslaglegging gtt Standaardisatie gtt États financiers Accounting Standards Financial statements Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Comptabilité - Normes Financiële verslaglegging Standaardisatie États financiers Accounting Standards Financial statements Internationaler Vergleich Rechnungslegung |
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