International corporate reporting : a comparative approach
著者
書誌事項
International corporate reporting : a comparative approach
Prentice Hall/Financial Times, 2008
4th ed
大学図書館所蔵 全12件
注記
Includes bibliographical references and index
Previous ed.: 2005
内容説明・目次
内容説明
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.
目次
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
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