Commentaire :

ISBN 13 : 978-0273725626

Sommaire : Contents

Part I. Setting the Scene
1. Introduction
2. Causes and examples of international differences
3. International classification of financial reporting
4. International harmonization

Part II. Financial Reporting by listing groups
5. The context of financial reporting by listed groups
6. The requirements of International Financial Reporting Standards
7. Different versions of IFRS practice
8. Financial reporting in the United States
9. Key Financial Reporting Topics
10. Enforcement of Financial Reporting Standards
11. Political lobbying on Accounting Standards - US, UK and international experience

Part III. Harmonization and Transition in Europe and East Asia
12. Harmonization and transition in Europe
13. Harmonization and transition in East Asia

Part IV. Financial Reporting by Individual Companies
14. The context of financial reporting by individual companies
15. Making accounting rules for unlisted business enterprises in Europe
16. Accounting rules and practices of individual companies in Europe

Part V. Group Accounting Issues in Reporting MNEs
17. Group Accounting
18. Foreign currency translations
19. Segment reporting

Part VI. Analysis and management issues
20. International financial analysis
21. International auditing
22. International aspects of corporate income taxes
23. Managerial accounting

Glossary of abbreviations

Notes : Réserve – Ask a librarian

Langue : Anglais

Edition : 11ème

Localisation : Bibliothèque Campus de Nice

Support : Papier

Etat : Présent

Propriétaire : Bibliothèque