International Financial Reporting: A Comparative Approach

Roberts, C. et al.

ISBN 10: 0273681184 / ISBN 13: 9780273681182

Editore: Prentice Hall/Financial Times, 2005

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This is an ex-library book and may have the usual library/used-book markings inside.This book has soft covers. In good all round condition. Please note the Image in this listing is a stock photo and may not match the covers of the actual item,1450grams, ISBN:9780273681182.

Codice articolo 9553660

Dati bibliografici

• Titolo: International Financial Reporting: A Comparative Approach
• Editore: Prentice Hall/Financial Times
• Data di pubblicazione: 2005
• Lingua: Inglese
• ISBN 10: 0273681184
• ISBN 13: 9780273681182
• Rilegatura: Brossura
• Edizione: terza edizione
• Condizione: Good
• Peso: 1450 grammi
• Cataloghi dei venditori:
  • Business

Descrizione articolo

Riassunto

Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure.

Dalla quarta di copertina

 

Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure.

 

Key Features

·        Chapters on research in international accounting, commended by users of previous editions.

·        Coverage of use of accounting information by global market participants.

·        Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart.

·        A chapter on ‘issues in multinational accounting’ provides a comparative discussion of national practices in relation to IFRS.

 

New to this edition

·        Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act.

·        Focus on the whole annual report including narrative reporting

·        The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement.

 

International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world.

 

Clare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen.  She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales.

 

Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University.  She received the British Accounting Association’s Distinguished Academic Award in 2005.

 

Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).