000 02302cam a22002534a 4500
999 _c2378
_d2378
001 19880
010 _a 2005018495
020 _a0195305833 (cloth : alk. paper)
020 _a9780195305838 (alk. paper)
040 _aDLC
082 0 0 _a657/.02/18
245 0 0 _aWorldwide financial reporting :
_bthe development and future of accounting standards /
_cGeorge J. Benston ... [et al.].
246 3 _aWorld wide financial reporting
260 _aOxford ;
_aNew York :
_bOxford University Press,
_c2006.
300 _avi, 326 p. :
_bill ;
_c24 cm.
504 _aIncludes bibliographical references (p. 307-320) and index.
505 0 _aChanges in equity markets in the major developed countries and overview of the book -- Why and how audited financial accounting statements are useful --Auditing and accounting standards : their roles and usefulness to independent public accountants and investors -- Corporate financial reporting and regulation in the United States -- Corporate financial reporting and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure diversity : a comparative assessment -- Global financial reporting standards : their establishment and enforcement -- Summing up and charting a future for standard setters.
505 0 _aChanges in equity markets in the major developed countries and overview of the book -- The usefulness of financial accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate financial reporting and regulation in the United States -- Table 1 studies of financial fraud -- Corporate financial reporting and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure diversity.
650 0 _aAccounting
_xStandards.
_914630
650 0 _aFinancial statements.
_92616
700 1 _aBenston, George J.
_948324
856 _uhttps://uowd.box.com/s/fq5iqn3lhlxm77bqssmh9ztk5qca20qs
_zLocation Map
942 _cREGULAR
_2ddc