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The U.S. and International Accounting
Business Expert Press
2nd Edition
Published on 30. April 2018
Book
Paperback/Softback
178 pages
978-1-947098-93-0 (ISBN)
Description
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.
More details
Edition
Second Edition
Language
English
Place of publication
Sterling Forest
United States
Target group
Professional and scholarly
Edition type
New edition
Dimensions
Height: 229 mm
Width: 152 mm
Thickness: 10 mm
Weight
270 gr
ISBN-13
978-1-947098-93-0 (9781947098930)
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Schweitzer Classification
Other editions
Additional editions

E-Book
04/2018
Business Expert Press
€13.49
Available for download
Persons
Roger Hussey, Professor Emeritus, University of West England and University of Windsor, Canada.