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WORLDWIDE FINANCIAL REPORTING：The Development and Future of Accounting Standards
Worldwide Financial Reporting-The Development and Future of Accounting Standards.pdf
(1.92 MB)
George J. Benston
Michael Bromwich
Robert E. Litan
Alfred Wagenhofer
OXFORD UNIVERSITY PRESS
Copyright 2006 by Oxford University Press
ISBN-13 978-0-19-530583-8
ISBN 0-19-530583-3
1. Changes in Equity Markets in the Major Developed Countries
and Overview of the Book 3
2. Why and How Audited Financial Accounting Statements
Are Useful 17
3. Auditing and Accounting Standards: Their Roles and
Usefulness to Independent Public Accountants
and Investors 39
4. Corporate Financial Reporting and Regulation
in the United States 49
Appendix: Financial Disclosure by and Audits of
Non-Public Companies 80
5. Corporate Financial Reporting and Regulation
in the United Kingdom 82
6. Corporate Financial Reporting and Regulation in Germany 106
7. Corporate Financial Reporting and Regulation
in the European Union 134
8. Corporate Financial Reporting and Regulation in Japan 161
9. Corporate Disclosure Diversity: A Comparative Assessment 187
Appendix: International Financial Reporting Standards
Compared to U.S. GAAP Standards 213
10. Global Financial Reporting Standards: Their Establishment
and Enforcement 225
11. Summing Up and Charting a Future for Standard Setters 257
Notes 287
References 307
Index 321
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