| Description |
xxi, 676 pages ; 25 cm |
| Contents |
Plan of the book -- Pt. 1. Globalization - Convergence and Diversity -- 1. Global accounting: what and why? -- 2. Investors and listed companies -- 3. Confidence and assurance -- 4. Transparency and disclosure -- 5. Choices in global accounting -- Pt. 2. Contrasting Harmonization and Diversity Across Corporate 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 harmonizat ion and diversity -- Pt. 3. 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 -- Pt. 4. From National to International Standards -- 14. Accounting in EU member states -- 15. The United Kingdom -- 16. Japan -- 17. China |
| Notes |
Rev. ed. of: International financial reporting / Clare Roberts, Pauline Weetman, Paul Gordon. 3rd ed. 2005 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
International business enterprises -- Finance.
|
|
Accounting -- Standards -- International cooperation.
|
| Author |
Weetman, Pauline.
|
|
Gordon, Paul.
|
|
Roberts, Clare B.
International financial reporting
|
| LC no. |
2008001028 |
| ISBN |
9780273714736 alkaline paper |
|
