International Corporate Reporting: A comparative Approach Book

Preface Acknowledgements Plan of the book

PART ONE: GLOBALIZATION - Convergence and Diversity
1. Global accounting: what and why?
2. Investors and listed companies
3. Confidence and assurance
4. Transparency and disclosure
5. Choices in global accounting

PART TWO: CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS
6. Institutional and external influences on accounting rules and practices
7. Cultural influences on accounting rules and practices
8. The classification of accounting systems
9. Measuring harmonization and diversity

PART THREE: SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING PRACTICES
10. Developing the IASB's accounting standards
11. The United States of America
12. Harmonization across the European Union
13. Some debates on global standard setting

PART FOUR: FROM NATIONAL TO INTERNATIONAL STANDARDS
14. Accounting in EU member states
15. The United Kingdom
16. Japan
17. China

Index