International corporate reporting : global and diverse

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