International corporate reporting: global and diverse
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| Previous Title: | Roberts, Clare B. International corporate reporting |
|---|---|
| Main Authors: | , , |
| Format: | Book |
| Language: | English |
| Published: |
London ; New York
Routledge
2020
|
| Edition: | 5th edition |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xxii, 422 Seiten Diagramme |
| ISBN: | 9781138364981 9781138364998 |
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Contents List of exhibits and case studies Author biographies Preface Acknowledgements xvii xix xx xxiii Parti RESEARCH METHODS 1 Global corporate reporting Learning outcomes 1.1 Current trends in global corporate reporting 1.2 Overview of corporate reporting 1.3 Our approach in this book 1.4 The language we use 1.5 Establishing global authority in corporate reporting 1.6 Challenging globalisation 1.7 Summary and key points Questions References 3 3 3 7 10 11 12 14 16 17 18 Institutional and external influences Learning outcomes 2.1 Introduction 2.2 Factors influencing the development of corporate reporting 2.3 The political and economic system 2.4 The legal system 2.5 The taxation system 2.6 The corporate financing system 19 19 20 21 22 24 26 27
2.7 The accounting and auditing profession 2.8 Religious institutions 2.9 Other influences 2.10 Summary and key points Questions References 30 31 33 34 35 37 Cultural influences Learning outcomes 3.1 Introduction 3.2 Defining culture 3.3 Culture and business 3.4 Culture and accounting 3.5 Is culture an important influence on accounting? 3.6 Indicative research examples 3.7 Summary and key points Questions References AQ 40 41 41 47 48 Classification of accounting systems Learning outcomes 4.1 Introduction 4.2 Reasons for classifying accounting systems 4.3 Deductive and inductive classification 4.4 Approaches to classification 4.5 Development of classification studies 4.6 Is classification successful? 4.7 Summary and key points Questions References 61 61 62 62 63 64 68 74 75 76 77 Measuring harmonisation and diversity Learning outcomes 5.1 Introduction 5.2 Similarities and differences in the accounting methods used 80 80 80 50 52 55 56 57 81
5.3 Good news, bad news and earnings ‘conservatism’ 5.4 Similarities and differences in narrative disclosures 5.5 Summary and key points Questions References GLOBAL REACH OF INTERNATIONAL STANDARDS Developing international financial reporting standards Learning outcomes 6.1 Introduction 6.2 Structure for setting IFRS Standards 6.3 Operation of the IASB 6.4 Challenges to the IASB 6.5 The International Federation of Accountants 6.6 Indicative research examples 6.7 Summary and key points Questions References European accounting and reporting Learning outcomes 7.1 Introduction 7.2 European Union (EU) 7.3 Accounting in EU member states 7.4 National standard setters in Europe 7.5 European Securities Markets Authority (ESMA) 7.6 Indicative research examples 7.7 Summary and key points Questions References 86 91 95 95 96 99 101 102 102 102 107 111 114 115 118 119 120 124 124 125 125 127 132 134 135 139 140 145
Global organisations and interest groups Learning outcomes 8.1 Introduction 8.2 Political influence 8.3. Initiatives from the business community 8.4 Cooperation in the accountancy profession 8.5 Regional groups in the accountancy profession 8.6 Indicative research examples 8.7 Summary and key points Questions References Broadening the influence of IFRS Standards 149 149 150 150 152 159 161 165 167 168 169 171 Learning outcomes 9.1 Introduction 9.2 Differential reporting 9.3 Balancing national control with IFRS convergence 9.4 Public sector accounting standards 9.5 Summary and key points Questions References 171 172 172 ASSURANCE 189 Auditing 191 Learning outcomes 10.1 Introduction 10.2 International Auditing and Assurance Standards Board 10.3 National monitoring and review of audit firms 10.4 Developing the audit report 191 192 175 179 184 185 186 192 194 197
10.5 Competition and audit reform 10.6 Indicative research examples 10.7 Summary and key points Questions References 202 205 207 208 210 Corporate governance Learning outcomes 11.1 Introduction 11.2 Organisation for Economic Co-operation and Development (OECD) 11.3 Corporate governance models 11.4 Corporate governance codes 11.5 Enforcement and ratings 11.6 Indicative research examples 11.7 Summary and key points Questions References 212 212 213 214 216 216 222 224 228 229 230 Part IV Management commentary and strategic reporting Learning outcomes 12.1 Introduction 12.2 Management discussion and analysis in the US 12.3 Management reports through the EU Accounting Directive 12.4 IASB Management commentary 12.5 Remuneration reports 12.6 Dual listing and investor communication 12.7 The meaning of‘transparency’ 12.8 Indicative research examples 12.9 Summary and key points Questions References 235 235 236 236 242 244 245 246 247 249 251 252 253
Corporate social responsibility and sustainability Part V 255 Learning outcomes 13.1 Introduction 13.2 Initiatives supported by the United Nations 13.3 Governmental-backed strategies 13.4 Global networks and interest groups 13.5 Market ratings 13.6 Is CSR reporting effective for sustainability? 13.7 Indicative research examples 13.8 Summary and key points Questions References 256 256 ACCOUNTING AND TAXATION 281 Group reporting 283 Learning outcomes 14.1 Introduction 14.2 Group accounting 14.3 Goodwill and impairment 14.4 Associates and joint ventures 14.5 Foreign currency and hyperinflation 14.6 Summary and key points Questions References 283 284 284 291 293 300 302 303 304 Current issues in accounting 306 Learning outcomes 15.1 Introduction 15.2 Fair value accounting 15.3 Investment properties 15.4 Revenue recognition 15.5 Research and development expenditure 306 307 307 310 311 313 256 262 263 267 269 270 275 276 278
15.6 Leases 15.7 Alternative performance measures (non-GAAP reporting) 15.8 Indicative research examples 15.9 Summary and key points Questions References 316 Corporate tax reporting Learning outcomes 16.1 Introduction 16.2 Tax systems 16.3 IAS 12 Accounting for income taxes 16.4 Tax planning and transfer pricing 16.5 Country-by֊country reporting 16.6 Indicative research examples 16.7 Summary and key points Questions References 328 328 329 329 334 336 339 345 347 348 349 318 320 323 324 325 Part VI ENVIRONMENT OF GLOBAL REPORTING United States Learning outcomes 17.1 Introduction 17.2 Institutional and external influences 17.3 Development of accounting regulation 17.4 The corporate reporting system 17.5 Auditing and corporate governance 17.6 Indicative research examples 17.7 Summary and key points Questions References 351 353 353 354 354 356 359 363 364 367 368 369
China 372 Learning outcomes 18.1 Introduction 18.2 Institutions 18.3 Development of accounting regulation 18.4 Corporate reporting framework 18.5 Auditing and corporate governance 18.6 Hong Kong 18.7 Indicative research examples 18.8 Summary and key points Questions References 372 373 373 377 380 382 384 386 389 390 391 Japan 394 Learning outcomes 19.1 Introduction 19.2 Institutions 19.3 External influences on accounting 19.4 Development of accounting regulation 19.5 The corporate reporting system 19.6 Auditing and corporate governance 19.7 Indicative research examples 19.8 Summary and key points Questions References 394 395 395 398 Index 412 399 401 404 407 409 409 410 |
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| id | DE-604.BV046428241 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-30T17:03:26Z |
| institution | BVB |
| isbn | 9781138364981 9781138364998 |
| language | English |
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| physical | xxii, 422 Seiten Diagramme |
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| publisher | Routledge |
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| spelling | Weetman, Pauline Verfasser (DE-588)134262972 aut International corporate reporting global and diverse Pauline Weetman, Ioannis Tsalavoutas and Paul Gordon 5th edition London ; New York Routledge 2020 xxii, 422 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf International business enterprises / Finance Accounting / Standards / International cooperation Rechnungslegung (DE-588)4128343-0 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Tsalavoutas, Ioannis Verfasser (DE-588)1236635108 aut Gordon, Paul D. 1947- Verfasser (DE-588)13426309X aut Erscheint auch als Online-Ausgabe International corporate reporting 978-0-429-43098-5 Vorangegangen ist Roberts, Clare B. International corporate reporting 4th edition 2008 (DE-604)BV035494870 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031840525&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | International corporate reporting global and diverse |
| title_auth | International corporate reporting global and diverse |
| title_exact_search | International corporate reporting global and diverse |
| title_full | International corporate reporting global and diverse Pauline Weetman, Ioannis Tsalavoutas and Paul Gordon |
| title_fullStr | International corporate reporting global and diverse Pauline Weetman, Ioannis Tsalavoutas and Paul Gordon |
| title_full_unstemmed | International corporate reporting global and diverse Pauline Weetman, Ioannis Tsalavoutas and Paul Gordon |
| title_old | Roberts, Clare B. International corporate reporting |
| title_short | International corporate reporting |
| title_sort | international corporate reporting global and diverse |
| title_sub | global and diverse |
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