International Financial Reporting and Analysis
A Contextual Emphasis
Published on 1. December 1995
Book
Paperback/Softback
800 pages
978-0-07-114348-6 (ISBN)
Description
This text uses a country-specific approach to focus on comparative financial analysis. It examines some of the similarities and differences in generally accepted accounting practices found in a selected number of countries, and emphasizes the importance of understanding country context as a necessary prerequisite to understanding the accounting practices used in various countries. The book contains review and analysis of firm performance by analysts, investors, and managers coupled with several cases at the end of every chapter. International cases place the material in a problem-solving context and learning aids include end-of-chapter exercises focusing on specific international reporting practice, cases, and assignments.
More details
Language
English
Place of publication
London
United Kingdom
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Dimensions
Height: 230 mm
Weight
1640 gr
ISBN-13
978-0-07-114348-6 (9780071143486)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Persons
Content
Part 1 International financial reporting and standard setting: accounting and its global context. Appendix 1A: Hofstede's cultural dimension scores - a listing by country; harmonization of international accounting and reporting standards. Appendix 2A: international accounting standards as of January 1995. Appendix 2B: proposals in E32 (comparability of financial statements); financial reporting and the European Community. Appendix 3A: a brief summary of the EC's Fourth Directive. Appendix 3B: a brief summary if the EC's Seventh Directive. Part 2 Financial statement analysis: financial statement analysis - an overview. Appendix 4A: cash flow statement preparation; financial analysis - further considerations; special issues in financial analysis. Appendix 6A: a primer on consolidated accounting practices; accounting for foreign operations. Appendix 7A: the ECU. Part 3 Financial reporting practices and contexts in selected countries: Great Britain; Germany; Japan; Sweden; Brazil; South Korea; Italy. Part 4 Harmonization of international accounting and reporting standards revisited: harmonization's future; additional selected comparative accounting and reporting practices around the world.