International Finance Reports: A Comparative Approach, 4/e enables students to analyse the similarities and differences in accounting, reporting and regulation around the world, and to familiarize them with the growing body of research into international accounting practices.
PrefaceAcknowledgementsPlan of the bookPART ONE: GLOBALIZATION - Convergence and Diversity1. Global accounting: what and why?2. Investors and listed companies3. Confidence and assurance4. Transparency and disclosure5. Choices in global accountingPART TWO: CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS6. Institutional and external influences on accounting rules and practices7. Cultural influences on accounting rules and practices8. The classification of accounting systems9. Measuring harmonization and diversityPART THREE: SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING PRACTICES10. Developing the IASB's accounting standards11. The United States of America12. Harmonization across the European Union13. Some debates on global standard settingPART FOUR: FROM NATIONAL TO INTERNATIONAL STANDARDS14. Accounting in EU member states15. The United Kingdom16. Japan17. ChinaIndex
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