Synopsis
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, AustraliaThe 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
Review
"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
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