{"product_id":"international-corporate-reporting-9781138364998","title":"International Corporate Reporting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eThis textbook provides a comprehensive overview of international corporate reporting which enhances students' understanding of diversity and convergence in the field. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThe authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are iden\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003e'This is an outstanding new (fifth) edition of a well-established international accounting textbook from a highly experienced team of authors. Notably, there is a valuable focus on cultural and institutional influences along with a comprehensive coverage of key reporting issues.' — \u003ci\u003eProfessor Sid Gray\u003c\/i\u003e, University of Sydney, Australia\u003c\/p\u003e\u003cp\u003e'\u003cem\u003eInternational Corporate Reporting\u003c\/em\u003e is always part of my recommended textbooks to students across a wide variety of masters’ courses I have taught. It is a must for those who want to understand the current global corporate reporting landscape. And it is truly international in perspective!' — \u003ci\u003ePaul André\u003c\/i\u003e, PhD, CPA-CA, Professor of Accounting, HEC Lausanne, Switzerland\u003c\/p\u003e\u003cp\u003e'\u003cem\u003eInternational Corporate Reporting\u003c\/em\u003e is about anything corporate reporting that is not financial accounting theory or financial statement preparation. It is logically structured, combines breadth with depth, and is impressive in its academic treatment of a great variety of relevant topics.' — \u003ci\u003eCarien van Mourik\u003c\/i\u003e, Senior Lecturer in Accounting, The Open University, Faculty of Business and Law, UK\u003c\/p\u003e\u003cp\u003e'The book discusses a good variety of topics related to international accounting practice and regulation. Chapters are laid out in an easy-to-follow fashion, offering different ways in which to engage with the content, from brief overviews to detailed case studies. A very worthwhile read for those interested in the topic!' — \u003cem\u003eAnna Samsonova-Taddei,\u003c\/em\u003e Professor of Accounting, Alliance Manchester Business School, University of Manchester, PhD Director (Accounting Pathway), UK\u003c\/p\u003e\u003cp\u003e'International Corporate Reporting by Weetman, Tsalavoutas, and Gordon is an excellent resource with a vast amount of information about the major international financial and accounting institutional structures. While the text is broad in its scope and includes discussions regarding China, Japan, and the US, its focus is definitely from a European perspective. Thus, it could greatly assist US graduate accounting and finance students in learning about the broader environments in which accounting and auditing functions in today’s global economy.' — \u003cem\u003eRobert K. Larson\u003c\/em\u003e, Professor of Accounting, Editor-in-Chief, Journal of International Accounting, Auditing \u0026amp; Taxation, Carl H. Lindner College of Business, University of Cincinnati\u003c\/p\u003e\u003cp\u003e'This textbook, written in a friendly style with clear descriptions, discussions, and explanations, provides a thoughtful presentation that helps the reader understand and appreciate the multi-dimensional process involved in corporate reporting. The emphasis on institutional settings and cultures enhance our conceptual understanding and practical aspects of corporate reporting. This book is a must read for any student of corporate reporting.' — \u003cem\u003eTheodore Sougiannis\u003c\/em\u003e, KMPG Distinguished Professor of Accountancy, University of Illinois at Urbana-Champaign\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003ci\u003eList of exhibits and case studies\u003c\/i\u003e\u003c\/p\u003e\u003cp\u003eAuthor biographies\u003c\/p\u003e\u003cp\u003ePreface\u003c\/p\u003e\u003cp\u003eAcknowledgements\u003c\/p\u003e\u003cp\u003ePart I Institutions, culture and research methods\u003c\/p\u003e\u003cp\u003eChapter 1 Global corporate reporting\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e1.1 Current trends in global corporate reporting\u003c\/p\u003e\u003cp\u003e1.2 Overview of corporate reporting \u003c\/p\u003e\u003cp\u003e1.3 Our approach in this book\u003c\/p\u003e\u003cp\u003e1.4 The language we use\u003c\/p\u003e\u003cp\u003e1.5 Establishing global authority in corporate reporting\u003c\/p\u003e\u003cp\u003e1.6 Challenging globalisation\u003c\/p\u003e\u003cp\u003e1.7 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 2 Institutional and external influences \u003c\/p\u003e\u003cp\u003eLearning outcomes \u003c\/p\u003e\u003cp\u003e2.1 Introduction \u003c\/p\u003e\u003cp\u003e2.2 Factors influencing the development of accounting systems \u003c\/p\u003e\u003cp\u003e2.3 The political and economic system \u003c\/p\u003e\u003cp\u003e2.4 The legal system \u003c\/p\u003e\u003cp\u003e2.5 The taxation system \u003c\/p\u003e\u003cp\u003e2.6 The corporate financing system \u003c\/p\u003e\u003cp\u003e2.7 The accounting profession \u003c\/p\u003e\u003cp\u003e2.8 Religious institutions \u003c\/p\u003e\u003cp\u003e2.9 Other influences \u003c\/p\u003e\u003cp\u003e2.10 Indicative research examples \u003c\/p\u003e\u003cp\u003e2.11. Summary and key points \u003c\/p\u003e\u003cp\u003eQuestions \u003c\/p\u003e\u003cp\u003eReferences \u003c\/p\u003e\u003cp\u003eChapter 3 Cultural influences \u003c\/p\u003e\u003cp\u003eLearning outcomes \u003c\/p\u003e\u003cp\u003e3.1 Introduction \u003c\/p\u003e\u003cp\u003e3.2 Defining culture \u003c\/p\u003e\u003cp\u003e3.3 Culture and business \u003c\/p\u003e\u003cp\u003e3.4 Culture and accounting \u003c\/p\u003e\u003cp\u003e3.5 Is culture an important influence on accounting? \u003c\/p\u003e\u003cp\u003e3.6 Indicative research examples \u003c\/p\u003e\u003cp\u003e3.7 Summary and key points \u003c\/p\u003e\u003cp\u003eQuestions \u003c\/p\u003e\u003cp\u003eReferences \u003c\/p\u003e\u003cp\u003eChapter 4 Classification of accounting systems\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e4.1 Introduction \u003c\/p\u003e\u003cp\u003e4.2 Reasons for classifying accounting systems \u003c\/p\u003e\u003cp\u003e4.3 Deductive and inductive classification \u003c\/p\u003e\u003cp\u003e4.4 Approaches to classification \u003c\/p\u003e\u003cp\u003e4.5 Development of classification studies \u003c\/p\u003e\u003cp\u003e4.6 Is classification successful? \u003c\/p\u003e\u003cp\u003e4.7 Summary and key points \u003c\/p\u003e\u003cp\u003eQuestions \u003c\/p\u003e\u003cp\u003eReferences \u003c\/p\u003e\u003cp\u003eChapter 5 Measuring harmonisation and diversity\u003c\/p\u003e\u003cp\u003eLearning outcomes \u003c\/p\u003e\u003cp\u003e5.1 Introduction \u003c\/p\u003e\u003cp\u003e5.2 Similarities and differences in the accounting methods used \u003c\/p\u003e\u003cp\u003e5.3 Good news, bad news and earnings ‘conservatism’ \u003c\/p\u003e\u003cp\u003e5.4 Similarities and differences in narrative disclosure \u003c\/p\u003e\u003cp\u003e5.5 Summary and key points \u003c\/p\u003e\u003cp\u003eQuestions \u003c\/p\u003e\u003cp\u003eReferences \u003c\/p\u003e\u003cp\u003ePart II Global reach of international standards\u003c\/p\u003e\u003cp\u003eChapter 6 Developing international financial reporting standards\u003c\/p\u003e\u003cp\u003eLearning outcomes \u003c\/p\u003e\u003cp\u003e6.1 Introduction \u003c\/p\u003e\u003cp\u003e6.2 Structure for setting IFRS Standards \u003c\/p\u003e\u003cp\u003e6.3 Operation of the IASB \u003c\/p\u003e\u003cp\u003e6.4 Challenges to the IASB \u003c\/p\u003e\u003cp\u003e6.5 The International Federation of Accountants \u003c\/p\u003e\u003cp\u003e6.6 Indicative research examples \u003c\/p\u003e\u003cp\u003e6.7 Summary and key points \u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 7 European accounting and reporting\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e7.1 Introduction \u003c\/p\u003e\u003cp\u003e7.2 European Union (EU) \u003c\/p\u003e\u003cp\u003e7.3 Accounting in EU member states\u003c\/p\u003e\u003cp\u003e7.4 National standard setters in Europe\u003c\/p\u003e\u003cp\u003e7.5 European Securities Markets Authority (ESMA)\u003c\/p\u003e\u003cp\u003e7.6 Indicative research examples\u003c\/p\u003e\u003cp\u003e7.7 Summary and key points\u003c\/p\u003e\u003cp\u003eAppendix to Chapter 7\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 8 Global organisations and interest groups\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e8.1 Introduction \u003c\/p\u003e\u003cp\u003e8.2 Political influence \u003c\/p\u003e\u003cp\u003e8.3 Initiatives from the business community \u003c\/p\u003e\u003cp\u003e8.4 Cooperation in the accountancy profession \u003c\/p\u003e\u003cp\u003e8.5 Regional groups in the accountancy profession\u003c\/p\u003e\u003cp\u003e8.6 Indicative research examples\u003c\/p\u003e\u003cp\u003e8.7 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 9 Broadening the influence of IFRS Standards\u003c\/p\u003e\u003cp\u003eLearning outcomes \u003c\/p\u003e\u003cp\u003e9.1 Introduction \u003c\/p\u003e\u003cp\u003e9.2 Differential reporting\u003c\/p\u003e\u003cp\u003e9.3 Balancing national control with IFRS convergence\u003c\/p\u003e\u003cp\u003e9.4 Public sector accounting standards\u003c\/p\u003e\u003cp\u003e9.5 Indicative research examples\u003c\/p\u003e\u003cp\u003e9.6 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003ePart III Assurance\u003c\/p\u003e\u003cp\u003eChapter 10 Auditing\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e10.1 Introduction\u003c\/p\u003e\u003cp\u003e10.2 International Auditing and Assurance Standards Board \u003c\/p\u003e\u003cp\u003e10.3 National monitoring and review of audit firms\u003c\/p\u003e\u003cp\u003e10.4 Developing the audit report\u003c\/p\u003e\u003cp\u003e10.5 Competition and audit reform\u003c\/p\u003e\u003cp\u003e10.6 Indicative research examples\u003c\/p\u003e\u003cp\u003e10.7 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 11 Corporate governance \u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e11.1 Introduction\u003c\/p\u003e\u003cp\u003e11.2 Organisation for Economic Cooperation and Development (OECD) \u003c\/p\u003e\u003cp\u003e11.3 Corporate governance models\u003c\/p\u003e\u003cp\u003e11.4 Corporate governance codes\u003c\/p\u003e\u003cp\u003e11.5 Enforcement and ratings\u003c\/p\u003e\u003cp\u003e11.6 Indicative research examples\u003c\/p\u003e\u003cp\u003e11.7 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003ePart IV Narrative corporate reporting\u003c\/p\u003e\u003cp\u003eChapter 12 Management commentary and strategic reporting\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e12.1 Introduction \u003c\/p\u003e\u003cp\u003e12.2 Management discussion and analysis in the US\u003c\/p\u003e\u003cp\u003e12.3 Management reports through the EU Accounting Directive\u003c\/p\u003e\u003cp\u003e12.4 IASB Management commentary\u003c\/p\u003e\u003cp\u003e12.5 Remuneration reports\u003c\/p\u003e\u003cp\u003e12.6 Dual listing and investor communication\u003c\/p\u003e\u003cp\u003e12.7 The meaning of ‘transparency’\u003c\/p\u003e\u003cp\u003e12.8 Indicative research examples\u003c\/p\u003e\u003cp\u003e12.9 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 13 Corporate social responsibility and sustainability\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e13.1 Introduction \u003c\/p\u003e\u003cp\u003e13.2 Initiatives supported by the United Nations\u003c\/p\u003e\u003cp\u003e13.3 Governmental-backed strategies \u003c\/p\u003e\u003cp\u003e13.4 Global networks and interest groups\u003c\/p\u003e\u003cp\u003e13.5 Market ratings\u003c\/p\u003e\u003cp\u003e13.6 Is CSR reporting effective for sustainability?\u003c\/p\u003e\u003cp\u003e13.7 Indicative research examples\u003c\/p\u003e\u003cp\u003e13.8 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003ePart VI Accounting and taxation\u003c\/p\u003e\u003cp\u003eChapter 14 Group reporting\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e14.1 Introduction \u003c\/p\u003e\u003cp\u003e14.2 Group accounting\u003c\/p\u003e\u003cp\u003e14.3 Goodwill and impairment\u003c\/p\u003e\u003cp\u003e14.4 Associates and joint ventures\u003c\/p\u003e\u003cp\u003e14.5 Foreign currency and hyperinflation\u003c\/p\u003e\u003cp\u003e14.6 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 15 Current issues in accounting\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e15.1 Introduction \u003c\/p\u003e\u003cp\u003e15.2 Fair value accounting\u003c\/p\u003e\u003cp\u003e15.3 Investment properties\u003c\/p\u003e\u003cp\u003e15.4 Revenue recognition \u003c\/p\u003e\u003cp\u003e15.5 Research and development expenditure\u003c\/p\u003e\u003cp\u003e15.6 Leases\u003c\/p\u003e\u003cp\u003e15.7 Alternative performance measures (non-GAAP reporting)\u003c\/p\u003e\u003cp\u003e15.8 Indicative research examples\u003c\/p\u003e\u003cp\u003e15.9 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 16 Corporate tax reporting\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e16.1 Introduction\u003c\/p\u003e\u003cp\u003e16.2 Tax systems\u003c\/p\u003e\u003cp\u003e16.3 IAS 12 \u003ci\u003eAccounting for income taxes\u003c\/i\u003e\u003c\/p\u003e\u003cp\u003e16.4 Tax planning and transfer pricing\u003c\/p\u003e\u003cp\u003e16.5 Country-by-country reporting\u003c\/p\u003e\u003cp\u003e16.6 Indicative research examples\u003c\/p\u003e\u003cp\u003e16.7 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003ePart VI National interests in an environment of global reporting\u003c\/p\u003e\u003cp\u003eChapter 17 United States\u003c\/p\u003e\u003cp\u003eLearning outcomes \u003c\/p\u003e\u003cp\u003e17.1 Introduction\u003c\/p\u003e\u003cp\u003e17.2 Institutional and external influences\u003c\/p\u003e\u003cp\u003e17.3 Development of accounting regulation\u003c\/p\u003e\u003cp\u003e17.4 The corporate reporting system\u003c\/p\u003e\u003cp\u003e17.5 Auditing and corporate governance\u003c\/p\u003e\u003cp\u003e17.6 Indicative research examples\u003c\/p\u003e\u003cp\u003e17.7 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 18 China\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e18.1 Introduction\u003c\/p\u003e\u003cp\u003e18.2 Institutions\u003c\/p\u003e\u003cp\u003e18.3 Development of accounting regulation\u003c\/p\u003e\u003cp\u003e18.4 Corporate reporting framework\u003c\/p\u003e\u003cp\u003e18.5 Auditing and corporate governance\u003c\/p\u003e\u003cp\u003e18.6 Hong Kong\u003c\/p\u003e\u003cp\u003e18.7 Indicative research examples\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eChapter 19 Japan\u003c\/p\u003e\u003cp\u003eLearning outcomes\u003c\/p\u003e\u003cp\u003e19.1 Introduction \u003c\/p\u003e\u003cp\u003e19.2 Institutions\u003c\/p\u003e\u003cp\u003e19.3 External influences on accounting\u003c\/p\u003e\u003cp\u003e19.4 Development of accounting regulation\u003c\/p\u003e\u003cp\u003e19.5 The corporate reporting system\u003c\/p\u003e\u003cp\u003e19.6 Auditing and corporate governance\u003c\/p\u003e\u003cp\u003e19.7 Indicative research examples\u003c\/p\u003e\u003cp\u003e19.8 Summary and key points\u003c\/p\u003e\u003cp\u003eQuestions\u003c\/p\u003e\u003cp\u003eReferences\u003c\/p\u003e\u003cp\u003eIndex\u003c\/p\u003e","brand":"Taylor \u0026 Francis","offers":[{"title":"Default Title","offer_id":50577822908759,"sku":"9781138364998","price":52.24,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781138364998.jpg?v=1746096816","url":"https:\/\/bookcurl.com\/products\/international-corporate-reporting-9781138364998","provider":"Book Curl","version":"1.0","type":"link"}