Author: | Robert Herz | ISBN: | 9781786356291 |
Publisher: | Emerald Group Publishing Limited | Publication: | September 12, 2016 |
Imprint: | Emerald Group Publishing Limited | Language: | English |
Author: | Robert Herz |
ISBN: | 9781786356291 |
Publisher: | Emerald Group Publishing Limited |
Publication: | September 12, 2016 |
Imprint: | Emerald Group Publishing Limited |
Language: | English |
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.
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.