More Accounting Changes: Financial Reporting through the Age of Crisis and Globalization
Robert Herz
Columbia Business School, New York, USA
Robert Herz
Columbia Business School, New York, USA
Product Details
- Format:
- Hardback
- ISBN:
- 9781786356307
- Published:
- 12 Sep 2016
- Publisher:
- Emerald Group Publishing Limited
- Dimensions:
- 464 pages - 152 x 229mm
Categories:
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