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.
Preface Acknowledgements Plan of the book PART ONE: GLOBALIZATION - Convergence and Diversity 1. Global accounting: what and why? 2. Investors and listed companies 3. Confidence and assurance 4. Transparency and disclosure 5. Choices in global accounting PART TWO: CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS 6. Institutional and external influences on accounting rules and practices 7. Cultural influences on accounting rules and practices 8. The classification of accounting systems 9. Measuring harmonization and diversity PART THREE: SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING PRACTICES 10. Developing the IASB's accounting standards 11. The United States of America 12. Harmonization across the European Union 13. Some debates on global standard setting PART FOUR: FROM NATIONAL TO INTERNATIONAL STANDARDS 14. Accounting in EU member states 15. The United Kingdom 16. Japan 17. China Index