International Financial Accounting
A Comparative Approach
2nd Edition

By Clare Roberts, Pauline Weetman and Paul Gordon
January 2002
Financial Times / Pearson Education
ISBN: 0-273-65184-6
758 pages, illustrated
$89.50 paper original


Particular emphasis is given to international accounting standards reflecting their growing acceptance by companies and capital markets especially following the developments of May 2000. The book is designed to test students intellectually, at the same time broadening their outlook and enriching understanding of their own financial reporting regime. It is an excellent vehicle for introducing students to accounting research methodology, which can also be applied in project and assignment work.

Features
Excellent research explanations enabling students to apply these research ideas in project work. Each country chapter structured to reflect chapters 1 to 6, which set the scene, allowing students to make comparative evaluations of countries in combinations chosen by the lecturer; it also gives the information for students writing dissertations on different countries. Examples taken from company accounts linking what the student see in accounts to the chapter explanation. Capital market perspectives of accounting information helping the student understand the views of companies and investors. International Accounting Standards set as benchmark for comparability

Contents
Part 1 - The Extent of international Diversity in Financial Reporting Systems 1. Institutional and external influences on accounting rules and practices 2. Cultural influences on accounting rules and practices 3. Measuring International Differences in accounting rules and practices 4. The classification of accounting systems 5. International harmonisation and standardisation 6. The international accounting standards Part 2 Country Studies 7. The European Union 8. France 9. Germany 10. The Netherlands 11. The UK 12. Australia 13. The USA 14. Hungary 15. Japan 16. China 17. Egypt Part 3 Reactions to International Diversity in Financial Reporting Systems 18. Stock market listing behaviour 19. Corporate reporting policies

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