Global Financial Reporting

Global Financial Reporting

by John Flower, Gabi Ebbers
     
 

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ISBN-10: 033379477X

ISBN-13: 9780333794777

Pub. Date: 03/07/2003

Publisher: Palgrave Macmillan

Global Financial Reporting analyzes and explains the revolution that is currently occurring with respect to the accounts of major multinational companies, as national laws and standards are supplanted by global rules. Beginning with an analysis of the financial reporting practices of five major countries, it proceeds to an examination of the International

Overview

Global Financial Reporting analyzes and explains the revolution that is currently occurring with respect to the accounts of major multinational companies, as national laws and standards are supplanted by global rules. Beginning with an analysis of the financial reporting practices of five major countries, it proceeds to an examination of the International Accounting Standards Committee.

Product Details

ISBN-13:
9780333794777
Publisher:
Palgrave Macmillan
Publication date:
03/07/2003
Edition description:
REV
Pages:
608
Product dimensions:
5.74(w) x 9.68(h) x 1.51(d)

Table of Contents

Part I: Background
• Globalization
• The Causes of Diversity
• Regulation
Part II: Country Studies
• Britain
• The USA
• France
• Germany
• Japan
• The European Union
Part III: The International Accounting Standards Board
• The Global Rule-Makers
• The IASB: Its Origins and Structure
• The IASB: Its Standards
• The IASB's Framework
• The Anatomy of an International Accounting Standard: IAS1
Part IV: The Financial Statements
• The Balance Sheet I: Assets
• The Balance Sheet II: Liabilities and Equity
• The Income Statement
• The Cash Flow Statement
• The Consolidated Accounts
Part V: Issues
• Intangible Assets
• Foreign Currency Translation
• Financial Instruments
• Global Disclosure
• Index of Laws and Standards

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