International financial accounting : a comparative approach
著者
書誌事項
International financial accounting : a comparative approach
Financial Times Prentice Hall, c2002
2nd ed
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注記
Originally published: London : Financial Times/Pitman Publishing, 1998
Includes bibliographical references and index
内容説明・目次
内容説明
The rigorous and insightful comparative approach used is an outstanding feature and puts it ahead of the competition. Prof Sidney Gray, University of New South Wales, AustraliaThe second edition of the successful International Financial Accounting, A Comparative Approach is aimed at advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Particular emphasis is given to international accounting standards, reflecting their growing acceptance by companies and capital markets, especially following the developments of May 2000. The book is designed to test students intellectually, while at the same time broadening their outlook and enriching their understanding of their own financial reporting regime. It is an excellent vehicle for introducing students to accounting research methodology, which can also be applied in project and assignment work.Part 1 surveys the diversity of international financial reporting. It describes the institutional framework, cultural influences, measurement of differences, classification studies, international harmonisation and the movement towards international standards. Part 2
目次
PART 1 - THE EXTENT OF INTERNATIONAL DIVERSITY IN FINANCIAL REPORTING SYSTEMS 1. Institutional and external influences on accounting rules and practices 2. Cultural influences on accounting rules and practices 3. Measuring International Differences in accounting rules and practices 4. The classification of accounting systems 5. International harmonisation and standardisation 6. The international accounting standards PART 2 COUNTRY STUDIES 7. The European Union 8. France 9. Germany 10. The Netherlands 11. The UK 12. Australia 13. The USA 14. Hungary 15. Japan 16. China 17. Egypt PART 3 REACTIONS TO INTERNATIONAL DIVERSITY IN FINANCIAL REPORTING SYSTEMS 18. Stock market listing behaviour 19. Corporate reporting policies
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