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eISBN : 9781292081953

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

Part 2. Financial reporting by listed groups using IFRS or US GAAP
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. Political lobbying on accounting standards – US, UK, and international experience

Part 3. China and Japan
11. Financial reporting in China and Japan

Part 4. Financial reporting by individual companies
12. The context of financial reporting by individual companies
13 Harmonization and transition in Europe
14. Making accounting rules for unlisted business entities in Europe
15. Accounting rules and practices of individual companies in Europe

Part 5. GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs
16. Group accounting
17. Foreign currency translation
18. Segment reporting

Part 6. MONITORING AND ENFORCEMENT
19. International auditing
21. Enforcement of financial reporting standards

Langue : Anglais

Edition : 13ème

Localisation : Bibliothèque Campus de Nice

Support : Numérique

Etat : Présent

Propriétaire : Bibliothèque