Research Catalog

Title

International financial reporting : a comparative approach / Clare Roberts, Pauline Weetman, Paul Gordon.

Author

Roberts, Clare B.

Publication

New York : Financial Times Prentice Hall, 2005.

Items in the Library & Off-site

Details

Additional Authors

• Weetman, Pauline.
• Gordon, Paul.

Description

xxi, 708 pages : illustrations; 25 cm

Summary

"International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world."--BOOK JACKET.

Subjects

• International business enterprises > Finance
• Accounting > Standards > International cooperation

Bibliography (note)

• Includes bibliographical references and index.

Contents

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.

ISBN

0273681184 (pbk.)

LCCN

2004063450

OCLC

• ocm57209151
• OCM62469765
• SCSB-5229932

Owning Institutions

Columbia University Libraries