Overview

This volume analyzes and explains the revolution that is occurring at the beginning of the 21st century, 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.

Full Product Details

Author:   John Flower ,  Gabi Ebbers
Publisher:   Palgrave Macmillan
Imprint:   Palgrave Macmillan
Dimensions:   Width: 15.60cm , Height: 3.70cm , Length: 23.40cm
Weight:   1.051kg
ISBN:  

9780333794777

ISBN 10:   033379477
Pages:   712
Publication Date:   30 November 2001
Audience:   College/higher education ,  Professional and scholarly ,  Undergraduate ,  Postgraduate, Research & Scholarly
Replaced By:   9780333976968
Format:   Paperback
Publisher's Status:   Out of Print
Availability:   Out of stock  

Table of Contents

The globalization of accounting - actors and processes: international accounting diversity; the multinational enterprises; rules and rule-makers; Europe; the USA; the rest of the world; the International Accounting Standards Committee. International financial reporting issues: introduction to international accounting standards - the IASC's framework and IAS 1; the balance sheet I - assets; the balance sheet II - liabilities and equity; the income statement; group accounts; intangible assets; foreign currency; financial instruments; pensions and employee benefits; leasing; banks and insurance companies; cash flow statements. International financial analysis, corporate governance, audit and taxation: international financial statement analysis; international disclosure practice and case studies; global corporate governance; international audit; international taxation global financial reporting in the 21st century.

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Author Information

JOHN FLOWER is Director of the Centre for Research in European Accounting in Brussels. GABBI EBBERS works for the German Accounting Standards Committee.

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