| Pick a Number, Second Edition: The U.S. and International Accounting Contributor(s): Hussey, Roger (Author), Ong, Audra (Author) |
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ISBN: 1947098934 ISBN-13: 9781947098930 Publisher: Business Expert Press OUR PRICE: $19.79 Product Type: Paperback Published: April 2018 |
| Additional Information |
| BISAC Categories: - Business & Economics | Accounting - Financial |
| Physical Information: 0.38" H x 6" W x 9" (0.55 lbs) 178 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |
