International Corporate Reporting: A Comparative Approach / Edition 4

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Overview

International Corporate Reporting is a modern, practical and pedagogically-rich approach to the changing world of international accounting and reporting. It aims to enable 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.

Key Features

  • Up-to-date, detailed and comprehensive coverage that encompasses changes in the international corporate reporting landscape such as cultural issues, ethics and the environment, whilst retaining country-by-country comparison.
  • Plentiful case studies and examples of reports from well-known companies in the US, UK, Japan, China, France, Germany and other countries.
  • Student friendly style, good questions and activities well-supported by time-saving lecturer materials.

New to this edition

  • A revised focus on the background and context of international standards and remaining national and cultural differences in reporting and regulation.
  • A fresh start to the book covering international accounting context and the arguments for and against globalization of accounting standards.
  • New coverage of political aspects of international standard setting.
  • A new chapter on arguments for and against globalization of accounting standards.
  • A developing focus on narrative reporting as continuing evidence of national diversity.

International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of international accounting and international business, studying in any country throughout the world.

‘Roberts et al provides real examples, useful illustrations, a variety of interesting case studies and interesting assignment material. The students find the country chapters interesting and they complement the coverage at an overview level well.’ - Professor Peter Secord, The Sobey School of Business, Saint Mary’s University, Canada

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 Glasgow, formerly of Strathclyde and Heriot-Watt Universities. 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).

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Product Details

  • ISBN-13: 9780273714736
  • Publisher: Prentice Hall
  • Publication date: 12/18/2008
  • Edition description: New Edition
  • Edition number: 4
  • Pages: 704
  • Product dimensions: 7.40 (w) x 9.60 (h) x 1.50 (d)

Table of Contents

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

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