International Financial Accounting: A Comparative Approach

"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, Australia The 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 presents a series of chapters on specific national systems. Each chapter is not only structured consistently to aid comparison-mirroring in microcosm the framework established in Part 1-but has been checked by a national expert. Part 3 examines corporate reactions to accounting diversity in terms of stock market listing and corporate reporting policies. Many helpful pedagogic features have been built into the book, including chapter objectives, detailed lists of chapter contents, consistent chapter format, international perspectives, examples from published accounts, case studies from research and practice, names of major companies for further research, summaries, references and questions. A companion website includes regular updates, useful weblinks and further case studies. A lecturer's guide with PowerPoint slides is available for the instructor. The authorsClare Roberts BSc MSc PhD is Professor of Accounting at the University of Aberdeen.  She has held permanent teaching positions in the UK at Glasgow and Exeter Universities, and visiting positions in the US at Texas A & M University and the University of California Santa Barbara, and in Australia at Newcastle University, New South Wales. Pauline Weetman BA (Oxon) BSc PhD CA is Professor of Accounting at the University of Strathclyde and was formerly Dean of Faculty and Professor of Accounting at Heriot-Watt University. Paul Gordon BA MA FCA is Lecturer in Accounting and Finance at Heriot-Watt University, having held positions at Glasgow, Aberdeen and Wales (Bangor).Roberts, Clare is the author of 'International Financial Accounting: A Comparative Approach' with ISBN 9780273651840 and ISBN 0273651846.