- ホーム
- > 洋書
- > 英文書
- > Business / Economics
基本説明
Beginning with an analysis of the financial reporting practices of five major countries, it proceeds to an examination of the International Accounting Standards Committee.
Full Description
This text analyzes and explains the revolution that is currently occuring 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. The book adopts a critical approach backed up with examples from the annual reports of major companies.
Contents
List of Exhibits Preface Acknowledgements List of Abbreviations PART ONE: BACKGROUND Globalization The Causes of Diversity Regulation PART TWO: COUNTRY STUDIES Britain The USA France Germany Japan The European Union PART THREE: 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 FOUR: 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 FIVE: ISSUES Intangible Assets Foreign Currency Translation Financial Instruments Global Disclosure Index of Laws and Standards Index
