More Accounting Changes: Financial Reporting through the Age of Crisis and Globalization

Robert Herz
Columbia Business School, New York, USA

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Product Details
12 Sep 2016
Emerald Group Publishing Limited
464 pages - 152 x 229mm
This 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.
1. 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
Robert H. Herz, Columbia Business School, New York, NY, USA
In 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. Distributed in North America by Turpin Distribution.

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