| Description |
xxvii, 677 pages : illustrations ; 24 cm |
| Contents |
Pt. 1. Background -- 1. Globalization -- 2. The Causes of Diversity -- 3. Regulation -- Pt. 2. Country Studies -- 4. Britain -- 5. The USA -- 6. France -- 7. Germany -- 8. Japan -- 9. The European Union -- Pt. 3. The International Accounting Standards Board -- 10. The Global Rule-Makers -- 11. The IASB: Its Origins and Structure -- 12. The IASB: Its Standards -- 13. The IASB's Framework -- 14. The Anatomy of an International Accounting Standard: IAS 1 -- Pt. 4. The Financial Statements -- 15. The Balance Sheet I: Assets -- 16. The Balance Sheet II: Liabilities and Equity -- 17. The Income Statement -- 18. The Cash Flow Statement -- 19. The Consolidated Accounts -- Pt. 5. Issues -- 20. Intangible Assets -- 21. Foreign Currency Translation -- 22. Financial Instruments -- 23. Global Disclosure |
| Summary |
"This book sets new standards for the study of global financial reporting. It adopts a critical approach backed up by examples from the annual reports of major companies, and references the latest research."--BOOK JACKET |
| Notes |
Inludes index |
| Bibliography |
Inludes bibliographical references and index |
| Subject |
Financial statements.
|
|
International business enterprises -- Accounting.
|
| Author |
Ebbers, Gabi.
|
| LC no. |
2002318931 |
| ISBN |
033379477X paperback |
|
0333976967 |
|
