Umfang:
1 Online-Ressource (608 p)
Ausgabe:
Reproduktion Springer eBook Collection. Business and Economics
ISBN:
9781137105387
Inhalt:
Global Financial Reporting analyses 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. This book sets new standards for the study of global financial reporting. It adopts a critical approach backed up with examples from the annual reports of major companies and with reference to the latest research
Inhalt:
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 -- JapanThe 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
Weitere Ausg.:
ISBN 9780333794777
Weitere Ausg.:
Printed edition ISBN 9780333794777
Sprache:
Englisch
Schlagwort(e):
Multinationales Unternehmen
;
Rechnungslegung
;
International Accounting Standards
DOI:
10.1007/978-1-137-10538-7
URL:
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