Global Financial Reporting

  • Authors
  • John Flower
  • Gabi Ebbers
Book

Table of contents

  1. Front Matter
    Pages i-xxvii
  2. Background

    1. Front Matter
      Pages 1-1
    2. John Flower, Gabi Ebbers
      Pages 3-26
    3. John Flower, Gabi Ebbers
      Pages 27-65
    4. John Flower, Gabi Ebbers
      Pages 66-85
  3. Country Studies

    1. Front Matter
      Pages 87-87
    2. John Flower, Gabi Ebbers
      Pages 89-112
    3. John Flower, Gabi Ebbers
      Pages 113-138
    4. John Flower, Gabi Ebbers
      Pages 139-157
    5. John Flower, Gabi Ebbers
      Pages 158-174
    6. John Flower, Gabi Ebbers
      Pages 175-197
    7. John Flower, Gabi Ebbers
      Pages 198-213
  4. The International Accounting Standards Board

    1. Front Matter
      Pages 215-216
    2. John Flower, Gabi Ebbers
      Pages 217-237
    3. John Flower, Gabi Ebbers
      Pages 238-262
    4. John Flower, Gabi Ebbers
      Pages 263-283
    5. John Flower, Gabi Ebbers
      Pages 284-331
    6. John Flower, Gabi Ebbers
      Pages 332-344
  5. The Financial Statements

    1. Front Matter
      Pages 345-346
    2. John Flower, Gabi Ebbers
      Pages 347-383

About this book

Introduction

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 countries, it proceeds to an examination of the International Accounting Standards Committee.

This book sets new standards for the study of global financial reporting. It adopts a critical approach backed up with examples from the annual reports of major companies and with reference to the latest research.

Keywords

accounting cash flow Diversity European Union (EU) globalization Japan

Bibliographic information

  • DOI https://doi.org/10.1007/978-1-137-10538-7
  • Copyright Information The Editor(s) (if applicable) and The Author(s) 2002
  • Publisher Name Palgrave, London
  • eBook Packages Business and Economics
  • Print ISBN 978-0-333-79477-7
  • Online ISBN 978-1-137-10538-7
  • About this book
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