Worldwide Financial Reporting: The Development and Future of Accounting StandardsOxford University Press, USA, 2006年4月13日 - 326 頁 Changes in equity markets in the major developed countries and overview of the book -- Why and how audited financial accounting statements are useful --Auditing and accounting standards : their roles and usefulness to independent public accountants and investors -- Corporate financial reporting and regulation in the United States -- Corporate financial reporting and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure diversity : a comparative assessment -- Global financial reporting standards : their establishment and enforcement -- Summing up and charting a future for standard setters. Changes in equity markets in the major developed countries and overview of the book -- The usefulness of financial accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate financial reporting and regulation in the United States -- Table 1 studies of financial fraud -- Corporate financial reporting and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure diversity. |
內容
1 Changes in Equity Markets in the Major Developed Countries and Overview of the Book | 3 |
2 Why and How Audited Financial Accounting Statements Are Useful | 17 |
Their Roles and Usefulness to Independent Public Accountants and Investors | 39 |
4 Corporate Financial Reporting and Regulation in the United States | 49 |
5 Corporate Financial Reporting and Regulation in the United Kingdom | 82 |
6 Corporate Financial Reporting and Regulation in Germany | 106 |
7 Corporate Financial Reporting and Regulation in the European Union | 134 |
8 Corporate Financial Reporting and Regulation in Japan | 161 |
A Comparative Assessment | 187 |
Their Establishment and Enforcement | 225 |
11 Summing Up and Charting a Future for Standard Setters | 257 |
Notes | 287 |
| 307 | |
| 321 | |
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常見字詞
accepted accounting reports adopted AICPA allowed amount approach assets and liabilities audit committee audit firms auditing standards balance sheet banks benefits capital markets cash flows changes Chapter codes company law company’s competition consolidated statements convergence corporate governance costs countries CPAs dards directives directors discuss economic enforcement equity European Commission example fair value FASB financial accounting financial disclosure financial instruments financial markets Financial Services Financial Services Authority financial statements German GAAP global harmonization IASB IFRS income statement independent individual intangibles investment IPAs issues Japan Japanese listed companies listed corporations major measurement ments nancial option percent practice professional regimes regulation regulatory restatements revaluation revenue rules Sarbanes-Oxley Act securities shareholders shares similar standard setters standard setting statutory auditors Stock Exchange substantial traded true and fair trustworthy U.S. GAAP United Kingdom