International corporate reporting : a comparative approach
Author(s)
Bibliographic Information
International corporate reporting : a comparative approach
Prentice Hall/Financial Times, 2008
4th ed
Available at / 12 libraries
-
No Libraries matched.
- Remove all filters.
Note
Includes bibliographical references and index
Previous ed.: 2005
Description and Table of Contents
Description
International Finance Reports: A Comparative Approach, 4/e enables students to analyse the similarities and differences in accounting, reporting and regulation around the world, and to familiarize them with the growing body of research into international accounting practices.
Table of Contents
Preface
Acknowledgements
Plan of the book
PART ONE: GLOBALIZATION - Convergence and Diversity
1. Global accounting: what and why?
2. Investors and listed companies
3. Confidence and assurance
4. Transparency and disclosure
5. Choices in global accounting
PART TWO: CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS
6. Institutional and external influences on accounting rules and practices
7. Cultural influences on accounting rules and practices
8. The classification of accounting systems
9. Measuring harmonization and diversity
PART THREE: SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING PRACTICES
10. Developing the IASB's accounting standards
11. The United States of America
12. Harmonization across the European Union
13. Some debates on global standard setting
PART FOUR: FROM NATIONAL TO INTERNATIONAL STANDARDS
14. Accounting in EU member states
15. The United Kingdom
16. Japan
17. China
Index
by "Nielsen BookData"