International Corporate Reporting: A comparative Approach
International Corporate Reporting is a modern, practical and pedagogically-rich approach to the changing world of international accounting and reporting. It aims to enable 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.\ Key Features\ \ Up-to-date, detailed and comprehensive coverage that encompasses changes in the international...
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A student friendly, contemporary introduction to the world of international accounting and reporting combining an overview of the subject with an element of country by country comparative study.
Preface Acknowledgements Plan of the bookPART ONE: GLOBALIZATION - Convergence and Diversity1. Global accounting: what and why?2. Investors and listed companies3. Confidence and assurance4. Transparency and disclosure5. Choices in global accountingPART TWO: CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS6. Institutional and external influences on accounting rules and practices7. Cultural influences on accounting rules and practices8. The classification of accounting systems9. Measuring harmonization and diversityPART THREE: SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING PRACTICES10. Developing the IASB's accounting standards11. The United States of America12. Harmonization across the European Union13. Some debates on global standard settingPART FOUR: FROM NATIONAL TO INTERNATIONAL STANDARDS14. Accounting in EU member states15. The United Kingdom16. Japan17. ChinaIndex
