Comparative international accounting
著者
書誌事項
Comparative international accounting
Pearson, 2012
12th ed
- : pbk
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
Now in its twelfth edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.
This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRSs) and contrasts them with US generally accepted accounting principles (US GAAP). It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies.
目次
Part I: SETTING THE SCENE
1 Introduction
2 Causes and examples of international differences
3 International classification of financial reporting
4 International harmonization
Part II: FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
5 The context of financial reporting by listed groups
6 The requirements of International Financial Reporting Standards
7 Different versions of IFRS practice
8 Financial reporting in the United States
9 Key financial reporting topics
10 Political lobbying on accounting standards US, UK, and international experience
Part III: CHINA AND JAPAN
11 Financial reporting in China and Japan
Part IV: FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
12 The context of financial reporting by individual companies
13 Harmonization and transition in Europe
14 Making accounting rules for unlisted business entities in Europe
15 Accounting rules and practices of individual companies in Europe
Part V: GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs
16 Group accounting
17 Foreign currency translation
18 Segment reporting
Part VI: ENFORCEMENT AND ANALYSIS
19 Enforcement of financial reporting requirements
20 International auditing
21 International financial analysis
Synoptic table of accounting differences in eight GAAPs 2011
Glossary of abbreviations
Suggested answers to some of the end-of-chapter questions
Author Index
Subject Index
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