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International Financial Accounting A Comparative Approach - Tapa blanda

Roberts, Clare

 
9780273623762: International Financial Accounting A Comparative Approach

Sinopsis

RO30025781. INTERNATIONAL FINANCIAL ACCOUNTING - A COMPARATIVE APPROACH. 1998. In-8. Broché. Bon état, Couv. convenable, Dos satisfaisant, Intérieur frais. 702 pages. Ouvrage en anglais.. . . . Classification Dewey : 330-Economie

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Críticas

"An important contribution to the field of international financial accounting. Well structured, clearly presented and authoritative making it a valuable resource for students and practitioners alike. The rigorous and insightful comparative approach used is an outstanding feature and puts it ahead of the competition." Professor Sidney Gray, University of New South Wales This is the second year I have used the book in my MBA class "Information and Global Capital Markets", and this year I am also using it in my undergraduate "International Corporate Accounting and Disclosure". The MBA students rated the book very highly last year, as being interesting and helpful. My class is structured to take an in-depth look at the home bias in investing and quality of earnings issues across world-class firms from different countries, and I use the book to provide students with three things: (1) and overview of accounting measurement and disclosure issues globally, and an introduction to the issues we will be studying; (2) specific information on the financing and reporting infrastructure across countries (and as a remedial tool to homogenize students' familiarity with the basic economic climate in various specific countries); and (3) a capstone module that brings together issues of global firms' investor relations function. The individual country chapters also help the students begin their study of the economic background of a specific country for the final projects. The book is written clearly and compellingly, without being dry or unnecessarily laden with extraneous details. Prof Grace Pownall, Emory University, USA See Prof Pownall's review in the International Journal of Accounting, Vol 34, No 3, 1999 Also review by Peter Walton, University of Geneva can be found on www.accountingeducation.com/review/rev85.html

Reseña del editor

This comprehensive text book examines why differences and similarities in accounting systems exist across national boundaries and analyses the significance of these differences to accounts users, preparers, standards setters and capital markets. The authors' present a focused treatment of comparative financial accounting and reporting, recognising that common components of current international accounting courses such as accounting for MNEs and financial management, will increasingly be the subject of separate study. Academically, the subject is a rich area for research and for challenging students intellectually and introducing them to issues which will not only broaden their outlook but also deepen their understanding of their own reporting regime. The book is written by experienced researchers and lecturers, is well illustrated with cases studies, and presents lecturers with an authoritative and helpful teaching package.

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