International financial reporting : a comparative approach (Record no. 39308)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02191nam a2200229 a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9780273681182 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0273681184 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.3 |
| Item number | ROB |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Roberts, ROB |
| 245 ## - TITLE STATEMENT | |
| Title | International financial reporting : a comparative approach |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 3rd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | New York : |
| Name of publisher | Financial Times Prentice Hall, |
| Year of publication | 2005. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xxi, 708 pages : |
| Other physical details | illustrations ; |
| 500 ## - GENERAL NOTE | |
| General note | Includes index |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Pt. 1. Setting and regulating international financial reporting standards --<br/>Introduction to part 1 --<br/>1. Developing global accounting standards --<br/>2. International financial reporting standards --<br/>3. Confidence and assurance --<br/>Pt. 2. Contrasting harmonization and diversity across financial reporting systems --<br/>Introduction to part 2 --<br/>4. Institutional and external influences on accounting rules and practices --<br/>5. Cultural influences on accounting rules and practices --<br/>6. The classification of accounting systems --<br/>7. Measuring harmonization and diversity --<br/>Pt. 3. Significant influences on international accounting practices --<br/>Introduction to part 3 --<br/>8. The United States of America --<br/>9. The European Union --<br/>Pt. 4. From national to international standards --<br/>Introduction to part 4 --<br/>10. Accounting in EU member states --<br/>11. The United Kingdom --<br/>12. Japan --<br/>13. China --<br/>Pt. 5. Informing international equity markets --<br/>Introduction to part 5. 14. Investors and listed companies --<br/>15. Transparency and disclosure --<br/>16. Issues in multinational accounting. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | International business enterprises -- Finance. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Accounting -- Standards -- International cooperation. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gordon, Paul |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Weetman, Pauline |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Reference Books |
| Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Reference | Main Library | Main Library | Reference | 08/12/2005 | Purchased | 7698.90 | 657.3 ROB | 009951 | Reference Books |