International corporate reporting a comparative approach
Gespeichert in:
| Späterer Titel: | Weetman, Pauline International corporate reporting |
|---|---|
| Hauptverfasser: | , , |
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow, England ; [Munich]
Prentice Hall/Financial Times
2008
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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| 245 | 1 | 0 | |a International corporate reporting |b a comparative approach |c Clare Roberts ; Pauline Weetman ; Paul Gordon |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Harlow, England ; [Munich] |b Prentice Hall/Financial Times |c 2008 | |
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| 500 | |a Rev. ed. of: International financial reporting / Clare Roberts, Pauline Weetman, Paul Gordon. 3rd ed. 2005. | ||
| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 7 | |a Internationale aspecten |2 gtt | |
| 650 | 7 | |a Regelgeving |2 gtt | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a International business enterprises |x Finance | |
| 650 | 4 | |a Accounting |x Standards |x International cooperation | |
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| DE-BY-UBG_katkey | 2960173 |
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| _version_ | 1811360118433906688 |
| adam_text | Contents
Parti
Preface
xiii
Acknowledgements
xviii
Publisher s acknowledgements
xix
Plan of the book
xxi
GLOBALIZATION
-
CONVERGENCE AND DIVERSITY
Introduction to Part
1 3
Global accounting: what and why?
5
Learning outcomes
5
1.1
Sources of differences between accounting systems
6
1.2
Possible advantages of a single set of global accounting standards
11
1.3
Possible disadvantages of a single set of global accounting standards
15
1.4
What should global standards look like?
19
Summary and conclusions
25
Questions
26
References and further reading
27
Investors and listed companies
зо
Learning outcomes
30
2.1
Introduction
31
2.2
Approaches to international equity investment
31
2.3
Foreign stock market listing
38
2.4
Listing behaviour of companies
43
2.5
Empirical research into stock market listing choices
52
2.6
Methods of reporting to foreign users
55
Summary and conclusions
61
Questions
62
References and further reading
63
Confidence and assurance
67
Learning outcomes
68
3.1
Introduction
68
3.2
Improving the credibility of financial reporting
69
Contents
3.3
Auditing and assurance
76
3.4
Corporate governance and financial reporting
82
3.5
Corporate social responsibility
89
3.6
Regulating compliance
95
3.7
A research perspective
99
Summary and conclusions
101
Case study
3.1
Corporate governance: Germany
103
Case study
3.2
Corporate governance: Japan
104
Case study
3.3
Corporate governance: UK
105
Case study
3.4
Corporate governance: USA
107
Case study
3.5
Corporate governance: Kenya
108
Case study
3.6
Corporate governance: Poland
109
Questions
110
References and further reading
111
Transparency and disclosure
114
Learning outcomes
115
4.1
Introduction
115
4.2
The meaning of transparency
115
4.3
Narrative reporting in the USA
118
4.4
Management reports in other countries
126
4.5
Corporate social responsibility (CSR) reports
134
4.6
Remuneration reports
138
4.7
Comparative research into disclosure
140
Summary and conclusions
145
Questions
146
References and further reading
147
Choices in global accounting
150
Learning outcomes
151
5.1
Introduction -j
51
5.2
Presentation of financial statements
152
5.3
Fair value measurement 154
5.4
Defining a group I55
5.5
Acquisition and uniting of interests
162
5.6
Goodwill 168
5.7
Associates and joint ventures
1
6g
5.8
Segment reporting
172
5.9
Foreign currency translation
181
5.10
Researching accounting choices ig-(
Summary and conclusions
-jg-f
Questions 192
References and further reading
1
93
VI
Contents
Part
2
CONTRASTING HARMONIZATION AND DIVERSITY ACROSS
CORPORATE REPORTING SYSTEMS
Introduction to Part
2 197
Institutional and external influences on accounting
rules and practices
199
Learning outcomes
200
6.1
Introduction
200
6.2
Factors influencing the development of accounting systems
201
6.3
The political and economic system
202
6.4
The legal system
205
6.5
The taxation system
208
6.6
The corporate financing system
210
6.7
The accounting profession
215
6.8
Other influences
218
Summary and conclusions
222
Case study
6.1
Accounting in Turkey: external influences
223
Case study
6.2
Accounting in ASEAN:
externa/
influences
224
Questions
224
References and further reading
226
Cultural influences on accounting rules and practices
229
Learning outcomes
229
7.1
Introduction
230
7.2
Defining culture
230
7.3
Culture and business
239
7.4
Culture and accounting
241
7.5
Is culture an important influence on accounting?
246
Summary and conclusions
248
Case study
7.1
Accounting for related parties in Tanzania and
internationally
249
Questions
251
References and further reading
252
The classification of accounting systems
255
Learning outcomes
255
8.1
Introduction
256
8.2
Reasons for classifying accounting systems
257
8.3
Types of classification schemes
257
8.4
Inductive classifications of accounting systems
262
8.5
[Deductive classifications of accounting systems
268
8.6
What conclusions can be drawn?
278
vit
Contents
Part
З
Summary and conclusions
280
Questions
280
References and further reading
281
Measuring harmonization and diversity
283
Learning outcomes
283
9.1
Introduction
284
9.2
Similarities and differences in reported figures
284
9.3
Similarities and differences in the accounting methods used
291
9.4
Measurement of the impact of the IASB
299
9.5
Good news, bad news and earnings conservatism
300
9.6
Similarities and differences in information disclosure
306
Summary and conclusions
315
Case study
9.1
A simulation study of UK and French accounting
316
Questions
317
Appendix
9.1
A further explanation of how to calculate the C-index
319
References and further reading
320
SIGNIFICANT INFLUENCES ON INTERNATIONAL
ACCOUNTING PRACTICES
Introduction to Part
3 327
3
Developing the lASB s accounting standards
329
Learning outcomes
330
10.1
Introduction
330
10.2
The IASCF and the IASB
330
10.3
Operation of the IASB
333
10.4
Ghanging styles of setting international standards
336
10.5
The IASB standards
343
10.6
IASB Framework
348
10.7
Multinational companies
354
Summary and conclusions
365
Questions
366
References and further reading
367
The United States of America
369
Learning outcomes
37g
11.1
Introduction
37g
11.2
The country 37-j
11.3
Development of accounting regulation
372
11.4
Institutions
376
11.5
External influences
З86
11.6
Comparison with IFRS
З87
viii
Contents
11.7
The accounting system
393
11.8
Gray s accounting values
426
Summary and conclusions
428
Questions
429
References and further reading
430
Harmonization across the European Union
433
Learning outcomes
434
12.1
Introduction
434
12.2
Origins and nature of the
EU 434
12.3
How laws are made
437
12.4
Impact of IASB standards on accounting in the
EU 437
12.5
The IAS Regulation
439
12.6
Company law directives
442
12.7
The Fourth Directive
448
12.8
The Seventh Directive
453
12.9
Modernization of the Directives
455
12.10
Recommendation on environmental issues
457
Summary and conclusions
457
Questions
458
Appendix
12.1
Formats in the Fourth Directive
460
References and further reading
465
Some debates on global standard setting
466
Learning outcomes
466
13.1
Introduction
467
13.2
Organizations supporting international cooperation
467
13.3
Developing the IASCF Constitution
472
13.4 EU
endorsement of IFRS
474
13.5
Is monopoly of standard setting sustainable?
481
13.6
Research issues for comparative studies
483
Summary and conclusions
484
Questions
485
References and further reading
486
FROM NATIONAL TO INTERNATIONAL STANDARDS
Introduction to Part
4 491
Accounting in
EU
member states
495
Learning outcomes
496
14.1
Introduction
496
14.2
The countries
497
ix
Contents
14.3 International
standards;
national
choices
500
14.4
Institutional influences
507
14.5
External influences
526
14.6
Oversight and assurance
528
14.7
Corporate reporting issues
537
14.8
Comparative research studies
547
Summary and conclusions
549
Questions
550
References and further reading
551
The United Kingdom
554
Learning outcomes
555
15.1
Introduction
555
15.2
The country
555
15.3
Development of accounting regulation
557
15.4
Institutions
559
15.5
External influences
567
15.6
Oversight and assurance
569
15.7
Corporate reporting issues
574
Summary and conclusions
582
Questions
583
References and further reading
584
587
587
588
589
591
599
600
611
614
Summary and conclusions
616
Questions
617
References and further reading
618
China
620
Learning outcomes
621
17.1
Introduction
621
17.2
The country
621
17.3
Instituttons
623
17.4
External influences
642
17.5
Accounting regulations
642
Japan
Learning outcomes
16.1
Introduction
16.2
The country
16.3
Institutions
16.4
External influences
16.5
Accounting regulations
16.6
Auditing
16.7
Information disclosure
Contents
17.6
Hong Kong China
649
17.7
Gray s accounting values
660
17.8
Empirical studies
661
Summary and conclusions
664
Questions
665
References and further reading
667
Index
669
xi
|
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| genre_facet | Lehrbuch |
| id | DE-604.BV035494870 |
| illustrated | Illustrated |
| indexdate | 2024-09-27T16:26:41Z |
| institution | BVB |
| isbn | 9780273714736 0273714732 |
| language | English |
| lccn | 2008001028 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017551200 |
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| publishDate | 2008 |
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| publisher | Prentice Hall/Financial Times |
| record_format | marc |
| spellingShingle | Roberts, Clare B. Weetman, Pauline Gordon, Paul D. 1947- International corporate reporting a comparative approach Accounting gtt Internationale aspecten gtt Regelgeving gtt Multinationales Unternehmen International business enterprises Finance Accounting Standards International cooperation Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4120509-1 (DE-588)4128343-0 (DE-588)4123623-3 |
| title | International corporate reporting a comparative approach |
| title_auth | International corporate reporting a comparative approach |
| title_exact_search | International corporate reporting a comparative approach |
| title_full | International corporate reporting a comparative approach Clare Roberts ; Pauline Weetman ; Paul Gordon |
| title_fullStr | International corporate reporting a comparative approach Clare Roberts ; Pauline Weetman ; Paul Gordon |
| title_full_unstemmed | International corporate reporting a comparative approach Clare Roberts ; Pauline Weetman ; Paul Gordon |
| title_new | Weetman, Pauline International corporate reporting |
| title_short | International corporate reporting |
| title_sort | international corporate reporting a comparative approach |
| title_sub | a comparative approach |
| topic | Accounting gtt Internationale aspecten gtt Regelgeving gtt Multinationales Unternehmen International business enterprises Finance Accounting Standards International cooperation Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accounting Internationale aspecten Regelgeving Multinationales Unternehmen International business enterprises Finance Accounting Standards International cooperation Internationaler Vergleich Rechnungslegung Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017551200&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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