International Corporate Reporting , 4th edition
A Comparative Approach
By Clare Roberts, et al.
Distributed by Trans-Atlantic Publications
Financial Times / Prentice Hall
697 Pages, Illustrated
$120.00 Paper Original
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.Contents
Plan of the book
PART ONE: GLOBALIZATION - Convergence and DiversityFeatures
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
Key Selling Points
Combines overview with country-by country comparison element (Part 4)
Modern – covers contemporary issues such as culture, ethics, the environment.
Practical – lots of cases and examples from well-known companies around the world.
Pedagogically rich - student friendly style, good questions and activities well-supported by time-saving lecturer materials.
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