Pick a Number, Second Edition: The U.S. and International Accounting
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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.
Format:Paperback
Language:English
ISBN:1947098934
ISBN13:9781947098930
Release Date:April 2018
Publisher:Business Expert Press
Length:178 Pages
Weight:0.55 lbs.
Dimensions:0.4" x 6.0" x 9.0"
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