(eBook PDF) Comparative International Accounting, 14th Edition – Digital Ebook – Instant Delivery Download
product details:
- ISBN-10 : 1292296461
- ISBN-13 : 978-1292296463
- Author:
table of contents:
- Part I SETTING THE SCENE
- 1 Introduction
- 2 Causes and examples of international differences
- 3 International classification of financial reporting
- 4 Introduction to international harmonisation
- Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
- 5 The background to financial reporting by listed groups
- 6 IFRS in context: concepts, presentation and revenue
- 7 IFRS in context: assets and liabilities
- 8 IFRS in context: group accounting
- 9 Different versions of IFRS practice
- 10 Financial reporting in the United States
- 11 Political lobbying on accounting standards: US, UK and international experience
- Part III CHINA AND JAPAN
- 12 Financial reporting in China and Japan
- Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
- 13 The context of financial reporting by individual companies
- 14 Harmonisation and transition in Europe
- 15 Making accounting rules for unlisted business enterprises in Europe
- 16 Accounting rules and practices of individual companies in Europe
- Part V SPECIAL ISSUES IN REPORTING BY MNEs
- 17 Foreign currency translation
- 18 Segment reporting
- Part VI MONITORING AND ENFORCEMENT
- 19 International auditing
- 20 Enforcement of financial reporting standards