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" Global financial reporting "
John Flower and Gabi Ebbers.
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BL
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| Record Number
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557714
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| Doc. No
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b386466
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| Main Entry
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John Flower
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| Title & Author
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Global financial reporting\ John Flower and Gabi Ebbers.
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| Publication Statement
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Basingstoke : Palgrave,, ©2002.
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| Page. NO
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xxvii, 677 pages : illustrations ; 24 cm
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| ISBN
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033379477X
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: 0333976967
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: 9780333794777
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: 9780333976968
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| Contents
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Background. Globalization The cause of diversity Regulation. -- Country studies. Britain The USA France Germany Japan The European Union. -- The International Accounting Standards Board. The global rule-makers The IASB: its origins and structure The IASB: standards The IASB: framework The anatomy of international accounting standards: IAS 1. -- The financial statements. The balance sheet I: assets The balance sheet II: liabilities and equity The income statement The cash flow statement The consolidated accounts. -- Issues. Intangible assets Foreign currency translation Financial instruments Global disclosure.
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Financial statements
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Gabi Ebbers
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