TY - BOOK AU - Benston,George J. TI - Worldwide financial reporting: the development and future of accounting standards SN - 0195305833 (cloth : alk. paper) AV - HF5626 .W67 2006 U1 - 657/.02/18 22 PY - 2006/// CY - Oxford, New York PB - Oxford University Press KW - Accounting KW - Standards KW - Financial statements N1 - Includes bibliographical references (p. 307-320) and index; Changes in equity markets in the major developed countries and overview of the book -- Why and how audited financial accounting statements are useful --Auditing and accounting standards : their roles and usefulness to independent public accountants and investors -- Corporate financial reporting and regulation in the United States -- Corporate financial reporting and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure diversity : a comparative assessment -- Global financial reporting standards : their establishment and enforcement -- Summing up and charting a future for standard setters; Changes in equity markets in the major developed countries and overview of the book -- The usefulness of financial accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate financial reporting and regulation in the United States -- Table 1 studies of financial fraud -- Corporate financial reporting and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure diversity UR - http://www.loc.gov/catdir/toc/ecip0515/2005018495.html UR - http://www.loc.gov/catdir/enhancements/fy0638/2005018495-d.html ER -