Pt. 1. Setting and regulating international financial reporting standards -- Introduction to part 1 -- 1. Developing global accounting standards -- 2. International financial reporting standards -- 3. Confidence and assurance -- Pt. 2. Contrasting harmonization and diversity across financial reporting systems -- Introduction to part 2 -- 4. Institutional and external influences on accounting rules and practices -- 5. Cultural influences on accounting rules and practices -- 6. The classification of accounting systems -- 7. Measuring harmonization and diversity -- Pt. 3. Significant influences on international accounting practices -- Introduction to part 3 -- 8. The United States of America -- 9. The European Union -- Pt. 4. From national to international standards -- Introduction to part 4 -- 10. Accounting in EU member states -- 11. The United Kingdom -- 12. Japan -- 13. China -- Pt. 5. Informing international equity markets -- Introduction to part 5
14. Investors and listed companies -- 15. Transparency and disclosure -- 16. Issues in multinational accounting
Summary
"International Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world."--BOOK JACKET