International Accounting

The recent financial crisis sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and societ..

Up until the mid 1980s multinational enterprises usually published only consolidated worldwide accounts. This changed in subsequent years with increasing legal requirements to publish separate national accounts for each subsidiary. Obviously this exposes the subsidiary to the risk of takeover by a c..

In his outstanding book, Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy...

This book illustrates the lively research activity in the field of accounting and management history in France, thus contributing to the dissemination of French research on an international scale...

This book illustrates the lively research activity in the field of accounting and management history in France, thus contributing to the dissemination of French research on an international scale...

With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an ..

With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an ..

With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an ..

This book links broad concepts and accounting principles to the requirements of IFRS to help students develop the judgment needed in using a principle-based standard. It includes cases, real-world examples, and a website to link theory to practice...

This book links broad concepts and accounting principles to the requirements of IFRS to help students develop the judgment needed in using a principle-based standard. It includes cases, real-world examples, and a website to link theory to practice...

This book presents an overview of the European Community harmonization process, as well as national discussions of group and accounting practices in all EC member states and other countries including the USA, Japan and Switzerland. A number of significant international issues are analysed, including..

_x005F_x000D_ Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Euro..