Description
Book SynopsisThis 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.
Trade ReviewIn this book, author Robert H. Herz presents readers with a revised and updated edition of his earlier work Accounting Changes, in which he examined developments in financial reporting, global developments in the use of financial reporting standards, disclosure modernization and simplification by the SEC and FASB, the status of reporting in the U.S. compared to the rest of the world, the rise of integrated reporting, and many other related subjects. The author is a faculty member of Columbia Business School in New York. -- Annotation ©2016 * (protoview.com) *
Table of Contents1. My First 49 Years 2. Charting Course 3. Stock Option Controversies — Take Two 4. International Convergence 5. The Financial Crisis 6. Complexity 7. Looking Back and Moving Forward
