More accounting changes : financial reporting through the age of crisis and globalization

• Other Authors: Herz, Robert H. (Editor)
• Format: Electronic eBook
• Language: English
• Published: Bingley : Emerald Group Publishing Limited, 2016.
• Subjects: Accounting.; Business & Economics > Accounting > Financial.; Financial accounting.; elektronické knihy; electronic books
• ISBN: 9781786356291
• DOI: 10.1108/9781786356291
• Physical Description: 1 online resource (464 pages)
• Access: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty

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.