Robert Herz, "More Accounting Changes: Financial Reporting Through the Age of Crisis and Globalization"
English | 2016 | ISBN: 1786356309 | EPUB | pages: 464 | 1.0 mb
English | 2016 | ISBN: 1786356309 | EPUB | pages: 464 | 1.0 mb
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.