International Financial Reporting A Comparative Approach

Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure.

• Chapters on research in international accounting, commended by users of previous editions.
• Coverage of use of accounting information by global market participants.
• Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart.
• A chapter on 'issues in multinational accounting' provides a comparative discussion of national practices in relation to IFRS.

Zobacz wszystkie książki autora: Roberts.