International Corporate Reporting by Weetman, Pauline -- Read -- Imperial Library of Trantor

Index

Cover Half Title Title Copyright Dedication Contents List of exhibits and case studies Author biographies Preface Acknowledgements Part I Institutions, culture and research methods

1 Global corporate reporting

Learning outcomes 1.1 Current trends in global corporate reporting 1.2 Overview of corporate reporting 1.3 Our approach in this book 1.4 The language we use 1.5 Establishing global authority in corporate reporting 1.6 Challenging globalisation 1.7 Summary and key points Questions References

2 Institutional and external influences

Learning outcomes 2.1 Introduction 2.2 Factors influencing the development of corporate reporting 2.3 The political and economic system 2.4 The legal system 2.5 The taxation system 2.6 The corporate financing system 2.7 The accounting and auditing profession 2.8 Religious institutions 2.9 Other influences 2.10 Summary and key points Questions References

3 Cultural influences

Learning outcomes 3.1 Introduction 3.2 Defining culture 3.3 Culture and business 3.4 Culture and accounting 3.5 Is culture an important influence on accounting? 3.6 Indicative research examples 3.7 Summary and key points Questions References

4 Classification of accounting systems

Learning outcomes 4.1 Introduction 4.2 Reasons for classifying accounting systems 4.3 Deductive and inductive classification 4.4 Approaches to classification 4.5 Development of classification studies 4.6 Is classification successful? 4.7 Summary and key points Questions References

5 Measuring harmonisation and diversity

Learning outcomes 5.1 Introduction 5.2 Similarities and differences in the accounting methods used 5.3 Good news, bad news and earnings ‘conservatism’ 5.4 Similarities and differences in narrative disclosures 5.5 Summary and key points Questions References

Part II Global reach of international standards

6 Developing international financial reporting standards

Learning outcomes 6.1 Introduction 6.2 Structure for setting IFRS Standards 6.3 Operation of the IASB 6.4 Challenges to the IASB 6.5 The International Federation of Accountants 6.6 Indicative research examples 6.7 Summary and key points Questions References

7 European accounting and reporting

Learning outcomes 7.1 Introduction 7.2 European Union (EU) 7.3 Accounting in EU member states 7.4 National standard setters in Europe 7.5 European Securities Markets Authority (ESMA) 7.6 Indicative research examples 7.7 Summary and key points Questions References

8 Global organisations and interest groups

Learning outcomes 8.1 Introduction 8.2 Political influence 8.3. Initiatives from the business community 8.4 Cooperation in the accountancy profession 8.5 Regional groups in the accountancy profession 8.6 Indicative research examples 8.7 Summary and key points Questions References

9 Broadening the influence of IFRS Standards

Learning outcomes 9.1 Introduction 9.2 Differential reporting 9.3 Balancing national control with IFRS convergence 9.4 Public sector accounting standards 9.5 Summary and key points Questions References

Part III Assurance

10 Auditing

Learning outcomes 10.1 Introduction 10.2 International Auditing and Assurance Standards Board 10.3 National monitoring and review of audit firms 10.4 Developing the audit report 10.5 Competition and audit reform 10.6 Indicative research examples 10.7 Summary and key points Questions References

11 Corporate governance

Learning outcomes 11.1 Introduction 11.2 Organisation for Economic Co-operation and Development (OECD) 11.3 Corporate governance models 11.4 Corporate governance codes 11.5 Enforcement and ratings 11.6 Indicative research examples 11.7 Summary and key points Questions References

Part IV Narrative corporate reporting

12 Management commentary and strategic reporting

Learning outcomes 12.1 Introduction 12.2 Management discussion and analysis in the US 12.3 Management reports through the EU Accounting Directive 12.4 IASB Management commentary 12.5 Remuneration reports 12.6 Dual listing and investor communication 12.7 The meaning of ‘transparency’ 12.8 Indicative research examples 12.9 Summary and key points Questions References

13 Corporate social responsibility and sustainability

Learning outcomes 13.1 Introduction 13.2 Initiatives supported by the United Nations 13.3 Governmental-backed strategies 13.4 Global networks and interest groups 13.5 Market ratings 13.6 Is CSR reporting effective for sustainability? 13.7 Indicative research examples 13.8 Summary and key points Questions References

Part V Accounting and taxation

14 Group reporting

Learning outcomes 14.1 Introduction 14.2 Group accounting 14.3 Goodwill and impairment 14.4 Associates and joint ventures 14.5 Foreign currency and hyperinflation 14.6 Summary and key points Questions References

15 Current issues in accounting

Learning outcomes 15.1 Introduction 15.2 Fair value accounting 15.3 Investment properties 15.4 Revenue recognition 15.5 Research and development expenditure 15.6 Leases 15.7 Alternative performance measures (non-GAAP reporting) 15.8 Indicative research examples 15.9 Summary and key points Questions References

16 Corporate tax reporting

Learning outcomes 16.1 Introduction 16.2 Tax systems 16.3 IAS 12 Accounting for income taxes 16.4 Tax planning and transfer pricing 16.5 Country-by-country reporting 16.6 Indicative research examples 16.7 Summary and key points Questions References

Part VI National interests in an environment of global reporting

17 United States

Learning outcomes 17.1 Introduction 17.2 Institutional and external influences 17.3 Development of accounting regulation 17.4 The corporate reporting system 17.5 Auditing and corporate governance 17.6 Indicative research examples 17.7 Summary and key points Questions References

18 China

Learning outcomes 18.1 Introduction 18.2 Institutions 18.3 Development of accounting regulation 18.4 Corporate reporting framework 18.5 Auditing and corporate governance 18.6 Hong Kong 18.7 Indicative research examples 18.8 Summary and key points Questions References

19 Japan

Learning outcomes 19.1 Introduction 19.2 Institutions 19.3 External influences on accounting 19.4 Development of accounting regulation 19.5 The corporate reporting system 19.6 Auditing and corporate governance 19.7 Indicative research examples 19.8 Summary and key points Questions References

Index

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