International Financial Accounting: A Comparative Approach (2nd Edition)

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