000			01976nam a2200385I 4500
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003			UtOrBLW
005			20210303085018.0
006			m o d
007			cr un|||||||||
008			170606s2016 enk ob 001 0 eng d
020			_a9781786356291 (e-book)
040			_aUtOrBLW
050		4	_aHF5625 _b.M67 2016
072		7	_aKFCF _2bicssc
072		7	_aBUS001010 _2bisacsh
080			_a657
082	0	4	_a300 _223 _223
245	0	0	_aMore accounting changes : _bfinancial reporting through the age of crisis and globalization / _cby Robert H.Herz.
264		1	_bEmerald Group Publishing Limited,
300			_a1 online resource (464 pages)
504			_aIncludes bibliographic references and index.
520			_aThis 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.
588	0		_aPrint version record
650		0	_aAccounting.
650		7	_aBusiness & Economics _xAccounting _xFinancial. _2bisacsh
650		7	_aFinancial accounting. _2bicssc
700	1		_aHerz, Robert H., _eeditor.
776			_z9781786356307
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/9781786356291
999			_c30469 _d30469