International Financial Reporting A Comparative Approach

PART ONE: SETTING AND REGULATING INTERNATIONAL FINANCIAL REPORTING STANDARDS 1. Developing global accounting standards 2. International financial reporting standards 3. Confidence and assurance PART TWO: CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS 4. Institutional and external influences on accounting rules and practices 5. Cultural influences on accounting rules and practices 6. The classification of accounting systems 7. Measuring harmonization and diversity PART THREE: SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING PRACTICES 8. The USA 9. The European Union PART FOUR: FROM NATIONAL TO INTERNATIONAL STANDARDS 10. Europe 11. United Kingdom 12. Japan 13. China PART FIVE: INFORMING INTERNATIONAL EQUITY MARKETS 14. Investors and listed companies 15. Transparency and disclosure 16. Issues in multinational accounting Index