Pick a Number, Second Edition US and International Accounting

Author/creator Hussey, Roger Author
Format Electronic
Publication InfoNew York : Business Expert Press
Supplemental ContentFull text available from eBooks on EBSCOhost
Subjects

Summary Annotation The first edition of this book explained the efforts of the International Accounting Standards Board (IASB) to develop accounting regulations to be used worldwide. In 2002, progress was accelerated by the decision of Financial Accounting Standards Board (FASB) in the United States to converge their regulations with international standards. This second edition describes the successes and failures of the convergence project. The U.S. involvement brought about many changes in corporate financial reporting, but there were differences in opinions on specific issues. This resulted in the FASB, US focusing on its own regulations. We explain the main convergence achievements and also the differences leading to the end of the project. Our analysis reviews new developments in corporate reporting, including the issues of sustainability, governance, and integrated reporting.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
ISBN9781947098930
ISBN1947098934 (Trade Paper) Forthcoming
Stock number01463628

Availability

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Electronic Resources Access Content Online ✔ Available