International financial accounting : a comparative approach
著者
書誌事項
International financial accounting : a comparative approach
Financial Times, 1998
大学図書館所蔵 件 / 全46件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
"Financial Times management" -- T.p. verso
Includes bibliographical references and index
内容説明・目次
内容説明
This comprehensive text book examines why differences and similarities in accounting systems exist across national boundaries and analyses the significance of these differences to accounts users, preparers, standards setters and capital markets. The authors' present a focused treatment of comparative financial accounting and reporting, recognising that common components of current international accounting courses such as accounting for MNEs and financial management, will increasingly be the subject of separate study. Academically, the subject is a rich area for research and for challenging students intellectually and introducing them to issues which will not only broaden their outlook but also deepen their understanding of their own reporting regime. The book is written by experienced researchers and lecturers, is well illustrated with cases studies, and presents lecturers with an authoritative and helpful teaching package.
目次
Part 1: The Extent of International Diversity in Financial Reporting Systems. *Institutional and external influences on accounting rules and practices. *Cultural influences on accounting rules and practices. *Measuring international differences in accounting rules and practices. *The classification of accounting systems. *International harmonisation and standardisation. *International Accounting Standards. *European Union. *France. *Germany. *The Netherlands. *The UK. *Australia. *The USA. *Hungary. *Japan. *China. *Egypt Part 3: Reactions to International Diversity. 18. Stock market listing behaviour. 19. Corporate reporting policies. Glossary. Index.
「Nielsen BookData」 より
