Worldwide financial reporting
de George J. Benston, Bromwich, Michael., Robert E. Litan, Alfred Wagenhofer
Addresses two related challenges - the way in which financial reporting can deal with increasingly complex business transactions, and the demand for a single set of high-quality international accounting standards. Analyses the arguments for and against a single worldwide standard and multiple competitive standards and includes international treatments of intangibles, risk, and non-financial information.
