International financial reporting : a comparative approach
著者
書誌事項
International financial reporting : a comparative approach
Financial Times Prentice Hall, 2005
3rd ed
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure.
目次
PART ONE: SETTING AND REGULATING INTERNATIONAL FINANCIAL REPORTING STANDARDS 1. Developing global accounting standards 2. International financial reporting standards 3. Confidence and assurance PART TWO: CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS 4. Institutional and external influences on accounting rules and practices 5. Cultural influences on accounting rules and practices 6. The classification of accounting systems 7. Measuring harmonization and diversity PART THREE: SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING PRACTICES 8. The USA 9. The European Union PART FOUR: FROM NATIONAL TO INTERNATIONAL STANDARDS 10. Europe 11. United Kingdom 12. Japan 13. China PART FIVE: INFORMING INTERNATIONAL EQUITY MARKETS 14. Investors and listed companies 15. Transparency and disclosure 16. Issues in multinational accounting Index
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