Prentice Hall

Business

Browse available resources for Accounting and Taxation:



International Financial Reporting: A Comparative Approach, 3/E
Pauline Weetman, University of Glasgow, Department of Accounting and Finance
Paul Gordon, Heriot_Watt University
Clare Roberts, Aberdeen University Business School

ISBN-10: 0273681184
ISBN-13: 9780273681182

Publisher: Prentice Hall
Copyright: 2005
Format: Paper; 732 pp
Status: Out of Print

Suggested retail price: $100.00
This item is out of print and is no longer available for purchase.



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.

  • 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.

  • 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.

PART ONE: SETTING AND REGULATING INTERNATIONAL FINANCIAL REPORTING STANDARDS
1. Developing global accounting standards
2. International financial reporting standards
3. Confidence and assurance
PART TWO: CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS
4. Institutional and external influences on accounting rules and practices
5. Cultural influences on accounting rules and practices
6. The classification of accounting systems
7. Measuring harmonization and diversity
PART THREE: SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING PRACTICES
8. The USA
9. The European Union
PART FOUR: FROM NATIONAL TO INTERNATIONAL STANDARDS
10. Europe
11. United Kingdom
12. Japan
13. China
PART FIVE: INFORMING INTERNATIONAL EQUITY MARKETS
14. Investors and listed companies
15. Transparency and disclosure
16. Issues in multinational accounting
Index

 

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).

 

 

View a Sample Chapter PDF:

Pearson Higher Education offers special pricing when you choose to package your text with other student resources. If you're interested in creating a cost-saving package for your students, contact your Pearson Higher Education representative for pricing and ordering information.

Pearson Higher Education offers special pricing when you choose to package your text with other student resources. If you're interested in creating a cost-saving package for your students contact your Pearson Higher Education representative.


Copyright ©2008 Pearson Education. All rights reserved. Legal Notice | Privacy Policy | Permissions