Global Financial Reporting

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 count...

Full description

Main Authors: Flower, John, Ebbers, Gabi (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: London Macmillan Education UK 2002, 2002
Edition:1st ed. 2002
Subjects:
Online Access:
Collection: Springer Book Archives -2004 - Collection details see MPG.ReNa
Table of Contents:
  • 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