Global Financial Reporting

The globalization of accounting - actors and processes: international accounting diversity; the multinational enterprises; rules and rule-makers; Europe; the USA; the rest of the world; the International Accounting Standards Committee. International financial reporting issues: introduction to international accounting standards - the IASC's framework and IAS 1; the balance sheet I - assets; the balance sheet II - liabilities and equity; the income statement; group accounts; intangible assets; foreign currency; financial instruments; pensions and employee benefits; leasing; banks and insurance companies; cash flow statements. International financial analysis, corporate governance, audit and taxation: international financial statement analysis; international disclosure practice and case studies; global corporate governance; international audit; international taxation global financial reporting in the 21st century.