International Financial Reporting and Analysis - Bookswagon
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International Financial Reporting and Analysis: A Contextual Emphasis

International Financial Reporting and Analysis: A Contextual Emphasis


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About the Book

This text uses a country-specific approach to focus on comparative financial analysis. It examines some of the similarities and differences in generally accepted accounting practices found in a selected number of countries, and emphasizes the importance of understanding country context as a necessary prerequisite to understanding the accounting practices used in various countries. The book contains review and analysis of firm performance by analysts, investors, and managers coupled with several cases at the end of every chapter. International cases place the material in a problem-solving context and learning aids include end-of-chapter exercises focusing on specific international reporting practice, cases, and assignments.

Table of Contents:
Part 1 International financial reporting and standard setting: accounting and its global context. Appendix 1A: Hofstede's cultural dimension scores - a listing by country; harmonization of international accounting and reporting standards. Appendix 2A: international accounting standards as of January 1995. Appendix 2B: proposals in E32 (comparability of financial statements); financial reporting and the European Community. Appendix 3A: a brief summary of the EC's Fourth Directive. Appendix 3B: a brief summary if the EC's Seventh Directive. Part 2 Financial statement analysis: financial statement analysis - an overview. Appendix 4A: cash flow statement preparation; financial analysis - further considerations; special issues in financial analysis. Appendix 6A: a primer on consolidated accounting practices; accounting for foreign operations. Appendix 7A: the ECU. Part 3 Financial reporting practices and contexts in selected countries: Great Britain; Germany; Japan; Sweden; Brazil; South Korea; Italy. Part 4 Harmonization of international accounting and reporting standards revisited: harmonization's future; additional selected comparative accounting and reporting practices around the world.


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Product Details
  • ISBN-13: 9780071143486
  • Publisher: McGraw-Hill Education - Europe
  • Publisher Imprint: McGraw-Hill Education (ISE Editions)
  • Height: 230 mm
  • Weight: 1640 gr
  • ISBN-10: 0071143483
  • Publisher Date: 01 Dec 1995
  • Binding: Paperback
  • Sub Title: A Contextual Emphasis


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International Financial Reporting and Analysis: A Contextual Emphasis
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