More Accounting Changes
- Authors
- Herz, Robert
- Publisher
- Emerald Group Publishing
- ISBN
- 9781786356307
- Date
- 2016-09-12T00:00:00+00:00
- Size
- 0.95 MB
- Lang
- en
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.