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

Robert Herz
Columbia Business School, New York, USA

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

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