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More accounting changes : financial reporting through the age of crisis and globalization / by Robert H.Herz.

Contributor(s): Herz, Robert H [editor.]Material type: TextTextPublisher: Emerald Group Publishing Limited, Description: 1 online resource (464 pages)ISBN: 9781786356291 (e-book)Subject(s): Accounting | Business & Economics -- Accounting -- Financial | Financial accountingAdditional physical formats: No titleDDC classification: 300 LOC classification: HF5625 | .M67 2016Online resources: Click here to access online Summary: 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.
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Includes bibliographic references and index.

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.

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