Global Financial Reporting
Published on 30. November 2001
Book
Hardback
712 pages
978-0-333-97696-8 (ISBN)
Description
This text analyzes and explains the revolution that is currently occuring with respect to the accounts of major multinational companies, as national laws and standards are supplanted by global rules. Beginning with an analysis of the financial reporting practices of five major countries, it proceeds to an examination of the International Accounting Standards Committee. The book adopts a critical approach backed up with examples from the annual reports of major companies.
Reviews / Votes
'Any student or practising accountant wanting to get a grip on the major financial reporting issues facing multinational enterprises (MNEs) would find this an interesting and useful read...This is an interesting, well researched and presented book and is recommended reading to all.' - Donald Halliday, AIA examiner and senior lecturer, Northumbria University, International AccountantMore details
Language
English
Place of publication
Basingstoke
United Kingdom
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 241 mm
Width: 159 mm
Thickness: 41 mm
Weight
1170 gr
ISBN-13
978-0-333-97696-8 (9780333976968)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Previous edition
John Flower | Gabi Ebbers
Global Financial Reporting
Book
11/2001
Palgrave Macmillan
€65.71
Article exhausted; check for reprint
Persons
JOHN FLOWER is Director of the Centre for Research in European Accounting in Brussels. GABBI EBBERS works for the German Accounting Standards Committee.
Content
List of Exhibits Preface Acknowledgements List of Abbreviations PART ONE: BACKGROUND Globalization The Causes of Diversity Regulation PART TWO: COUNTRY STUDIES Britain The USA France Germany Japan The European Union PART THREE: THE INTERNATIONAL ACCOUNTING STANDARDS BOARD The Global Rule-Makers The IASB: Its Origins and Structure The IASB: Its Standards The IASB's Framework The Anatomy of an International Accounting Standard: IAS1 PART FOUR: THE FINANCIAL STATEMENTS The Balance Sheet I: Assets The Balance Sheet II: Liabilities and Equity The Income Statement The Cash Flow Statement The Consolidated Accounts PART FIVE: ISSUES Intangible Assets Foreign Currency Translation Financial Instruments Global Disclosure Index of Laws and Standards Index