Studies in Accounting and Finance: Contemporary Issues and Debates, useful for business executives, accounting and finance practitioners, researchers, and students discusses contemporary issues in accounting and finance. Topics discussed include globalization of accounting standards, accounting for financial instruments, fair value accounting, accounting for intangibles, corporate governance and accounting, accounting for social and environmental costs, accounting for employee stock option plans, obstacles to the development of high-quality accounting standards, small company reporting, accounting ethics, technology reporting, and global economic meltdown.1.5.5 South America Countries in South America with strong ties with the UK have been using IFRS for a long time. In the remaining parts of the continent, US GAAP has been the principal driving force in regulating corporate financial reporting.
|Title||:||Studies in Accounting and Finance: Contemporary Issues and Debates|
|Author||:||Basu and Saha|
|Publisher||:||Pearson Education India -|