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

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.