TY - BOOK AU - Herz,Robert H. TI - More accounting changes: financial reporting through the age of crisis and globalization SN - 9781786356291 (e-book) AV - HF5625 .M67 2016 PY - 2016/// CY - Bingley PB - Emerald Group Publishing Limited KW - Accounting KW - Business & Economics KW - Financial KW - bisacsh KW - Financial accounting KW - bicssc N1 - Includes bibliographic references and index N2 - 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 UR - https://www.emerald.com/insight/publication/doi/10.1108/9781786356291 ER -