Год издания: 2008
Количество страниц: 2016
В продаже с 18.01.2012
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International Financial Reporting Standards (IFRS), and the possibility of global accounting harmonization, have recently gained enormously in importance, both practically and from an academic and research perspective. Since 2005, European and Australian listed enterprises are required to use IFRS for Consolidated Financial Statements. Other countries - from New Zealand to China - are actively moving towards these standards. And now, the IFRS Board and the American Regulatory System are publicly committed to a convergence programme. This major work, edited by two leading experts in the field, is a timely appraisal of academic and regulatory work in relation to this whole process. These important volumes bring together - otherwise inaccessible - early material which is vital to the understanding of the historical perspective, both in terms of the current situation and of future developments. International Financial Reporting Standards provides a broad overview, in addition to detailed...