MTU Library Catalogue

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International financial accounting : a comparative approach / Clare Roberts, Pual Gordon, Pauline Weetman.

By: Roberts, Clare.
Contributor(s): Gordon, Paul | Weetman, Pauline.
Material type: materialTypeLabelBookPublisher: London : Prentice Hall, 2002Edition: 2nd ed.Description: xxi, 758 p. ; 25 cm.ISBN: 0273651846; 9780273651840.Subject(s): International business enterprises -- Finance | Accounting -- Standards -- International Cooperation | Comparative accounting | Finance and Accounting | Finance & accounting | Financial accountingDDC classification: 657.96 ROB Summary: This text covers in depth the core content of most international accounting courses - comparative accounting, providing a definitive focus for development of the subject.
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Kerry North Campus Library First Floor Main 657.96 ROB (Browse shelf(Opens below)) 0 Available 38888000689442
General lending MTU Kerry North Campus Library First Floor Main 657.96 ROB (Browse shelf(Opens below)) 1 Available 38888000476030
Total holds: 0

Enhanced descriptions from Syndetics:

The rigorous and insightful comparative approach used is an outstanding feature and puts it ahead of the competition. Prof Sidney Gray, University of New South Wales, AustraliaThe second edition of the successful International Financial Accounting, A Comparative Approach is aimed at advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world. Particular emphasis is given to international accounting standards, reflecting their growing acceptance by companies and capital markets, especially following the developments of May 2000. The book is designed to test students intellectually, while at the same time broadening their outlook and enriching their understanding of their own financial reporting regime. It is an excellent vehicle for introducing students to accounting research methodology, which can also be applied in project and assignment work.Part 1 surveys the diversity of international financial reporting. It describes the institutional framework, cultural influences, measurement of differences, classification studies, international harmonisation and the movement towards international standards. Part 2

Originally published: London : Financial Times/Pitman Publishing, 1998.

Includes bibliographical references and index.

This text covers in depth the core content of most international accounting courses - comparative accounting, providing a definitive focus for development of the subject.

Table of contents provided by Syndetics

  • Part 1 The Extent Of International Diversity In Financial Reporting Systems
  • 1 Institutional and external influences on accounting rules and practices
  • 2 Cultural influences on accounting rules and practices
  • 3 Measuring International Differences in accounting rules and practices
  • 4 The classification of accounting systems
  • 5 International harmonisation and standardisation
  • 6 The international accounting standards
  • Part 2 Country Studies
  • 7 The European Union
  • 8 France
  • 9 Germany
  • 10 The Netherlands
  • 11 The UK
  • 12 Australia
  • 13 The USA
  • 14 Hungary
  • 15 Japan
  • 16 China
  • 17 Egypt
  • Part 3 Reactions To International Diversity In Financial Reporting Systems
  • 18 Stock market listing behaviour
  • 19 Corporate reporting policies