International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
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语言 英语 ● 格式 PDF ● ISBN 9780198041696 ● 出版者 Oxford University Press ● 发布时间 2006 ● 下载 6 时 ● 货币 EUR ● ID 2280115 ● 复制保护 Adobe DRM
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