Worldwide financial reporting

Worldwide financial reporting

by Robert E. Litan, George J. Benston, Bromwich, Alfred Wagenhofer

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Addresses two related challenges - the way in which financial reporting can deal with increasingly complex business transactions, and the demand for a single set of high-quality international accounting standards. Analyses the arguments for and against a single worldwide standard and multiple competitive standards and includes international treatments of intangibles, risk, and non-financial information.

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