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Pick a Number, Second Edition
book

Pick a Number, Second Edition

by Roger Hussey, Audra Ong
April 2018
Intermediate to advanced content levelIntermediate to advanced
178 pages
4h 16m
English
Business Expert Press

Overview

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.

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Publisher Resources

ISBN: 9781947098947