International financial reporting : a comparative approach
Roberts, ROB
International financial reporting : a comparative approach - 3rd ed. - New York : Financial Times Prentice Hall, 2005. - xxi, 708 pages : illustrations ;
Includes index
Pt. 1. Setting and regulating international financial reporting standards --
Introduction to part 1 --
1. Developing global accounting standards --
2. International financial reporting standards --
3. Confidence and assurance --
Pt. 2. Contrasting harmonization and diversity across financial reporting systems --
Introduction to part 2 --
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 --
Pt. 3. Significant influences on international accounting practices --
Introduction to part 3 --
8. The United States of America --
9. The European Union --
Pt. 4. From national to international standards --
Introduction to part 4 --
10. Accounting in EU member states --
11. The United Kingdom --
12. Japan --
13. China --
Pt. 5. Informing international equity markets --
Introduction to part 5. 14. Investors and listed companies --
15. Transparency and disclosure --
16. Issues in multinational accounting.
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.
9780273681182 0273681184
International business enterprises -- Finance.
Accounting -- Standards -- International cooperation.
657.3 / ROB
International financial reporting : a comparative approach - 3rd ed. - New York : Financial Times Prentice Hall, 2005. - xxi, 708 pages : illustrations ;
Includes index
Pt. 1. Setting and regulating international financial reporting standards --
Introduction to part 1 --
1. Developing global accounting standards --
2. International financial reporting standards --
3. Confidence and assurance --
Pt. 2. Contrasting harmonization and diversity across financial reporting systems --
Introduction to part 2 --
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 --
Pt. 3. Significant influences on international accounting practices --
Introduction to part 3 --
8. The United States of America --
9. The European Union --
Pt. 4. From national to international standards --
Introduction to part 4 --
10. Accounting in EU member states --
11. The United Kingdom --
12. Japan --
13. China --
Pt. 5. Informing international equity markets --
Introduction to part 5. 14. Investors and listed companies --
15. Transparency and disclosure --
16. Issues in multinational accounting.
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.
9780273681182 0273681184
International business enterprises -- Finance.
Accounting -- Standards -- International cooperation.
657.3 / ROB