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  • Textbook
  • © 2002

Global Financial Reporting

  • Examines accounting practices in five major countries
    Examines international Accounting Standards Committee

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Table of contents (23 chapters)

  1. Front Matter

    Pages i-xxvii
  2. Background

    1. Front Matter

      Pages 1-1
    2. Globalization

      • John Flower, Gabi Ebbers
      Pages 3-26
    3. The Causes of Diversity

      • John Flower, Gabi Ebbers
      Pages 27-65
    4. Regulation

      • John Flower, Gabi Ebbers
      Pages 66-85
  3. Country Studies

    1. Front Matter

      Pages 87-87
    2. Britain

      • John Flower, Gabi Ebbers
      Pages 89-112
    3. The USA

      • John Flower, Gabi Ebbers
      Pages 113-138
    4. France

      • John Flower, Gabi Ebbers
      Pages 139-157
    5. Germany

      • John Flower, Gabi Ebbers
      Pages 158-174
    6. Japan

      • John Flower, Gabi Ebbers
      Pages 175-197
    7. The European Union

      • John Flower, Gabi Ebbers
      Pages 198-213
  4. The International Accounting Standards Board

    1. Front Matter

      Pages 215-216
    2. The Global Rule-Makers

      • John Flower, Gabi Ebbers
      Pages 217-237
    3. The IASB: its Origins and Structure

      • John Flower, Gabi Ebbers
      Pages 238-262
    4. The IASB: Its Standards

      • John Flower, Gabi Ebbers
      Pages 263-283
    5. The IASB’s Framework

      • John Flower, Gabi Ebbers
      Pages 284-331
    6. The Anatomy of an International Accounting Standard: IAS 1

      • John Flower, Gabi Ebbers
      Pages 332-344
  5. The Financial Statements

    1. Front Matter

      Pages 345-346
    2. The Balance Sheet I: Assets

      • John Flower, Gabi Ebbers
      Pages 347-383

About this book

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.

About the authors

JOHN FLOWER is Director of the Centre for Research in European Accounting in Brussels.

GABBI EBBERS works for the German Accounting Standards Committee.

Bibliographic Information