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
大学図書館所蔵 全16件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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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