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ID:34747995
大小:6.69 MB
页数:731页
时间:2019-03-10
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1、ThirdEditionFullyupdatedtoreflecttheongoingchangesininternationalaccountingstandards,InternationalFinancialReportingcontraststheprocessesofconvergenceonglobalharmonisationwiththecontinuingcausesofAComparativeApproachInternationalFinancialReportingnationaldiversityinaccountingandaccountability.It
2、analysestheworkoftheInternationalAccountingStandardsBoardinsettinginternationallyappliedstandards(IFRS)ofmeasurementanddisclosure.KeyFeatures•Chaptersonresearchininternationalaccounting,commendedbyusersofpreviouseditions.•Coverageofuseofaccountinginformationbyglobalmarketparticipants.•Includesex
3、amplesofaccountingpracticesdrawnfromthepublishedaccountsandreportsofmultinationalcompaniessuchasNewtothiseditionHeineken,Kingfisher,KodakandWal-Mart.•Increasedfocusonaccountabilityin•Achapteron‘issuesinmultinationalcorporatereporting,particularlytheaccounting’providesacomparativediscussionimpact
4、oftheSarbanes-OxleyAct.ofnationalpracticesinrelationtoIFRS.•Focusonthewholeannualreportincludingnarrativereporting.•ThedevelopmentoffinancialreportingpracticesacrossEuropeisintegratedinonechapterwithInternationalFinancialReporting:AparticularreferencetoPolandastheComparativeApproachisidealforadv
5、ancedlargesteconomyenteringtheEUinundergraduateandpostgraduatestudentsofthe2004enlargement.accountingandinternationalbusiness,studyinginanycountrythroughouttheworld.ClareRobertsBScMScPhDisProfessorofAccountingattheUniversityofAberdeen.ShehasheldpermanentteachingpositionsintheUKatGlasgowandExeter
6、Universities,andvisitingpositionsintheUSatTexasA&MUniversityandtheUniversityofCaliforniaSantaBarbara,andinAustraliaatNewcastleUniversity,NewSouthWales.ROBERTSPaulineWeetmanBA(Oxon)BScPhDCAisProfessorofAccountingattheUniversityofStrathclydeandwasformerlyDeanofFacultyandProfessorofWEETMANAccountin
7、gatHeriot-WattUniversity.ShereceivedtheBritishAccountingAssociation’sDistinguishedAcademicAwardin2005.GORDONPaulGordonBAMAFCAisLecturerinAccountingandFinanceatHeriot-WattUniversity,havingheldpositionsatGlasgow,AberdeenandWal
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