International Corporate Reporting: Global and Diverse
Autor PAULINE WEETMAN, Ioannis Tsalavoutas, Paul Gordonen Limba Engleză Paperback – 3 mar 2020
The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders.
This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.
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Specificații
ISBN-13: 9781138364998
ISBN-10: 1138364991
Pagini: 446
Ilustrații: 12
Dimensiuni: 174 x 246 x 30 mm
Greutate: 0.89 kg
Ediția:5
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom
ISBN-10: 1138364991
Pagini: 446
Ilustrații: 12
Dimensiuni: 174 x 246 x 30 mm
Greutate: 0.89 kg
Ediția:5
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom
Public țintă
Postgraduate and UndergraduateCuprins
List of exhibits and case studies
Author biographies
Preface
Acknowledgements
Part I Institutions, culture and research methods
Chapter 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
Chapter 2 Institutional and external influences
Learning outcomes
2.1 Introduction
2.2 Factors influencing the development of accounting systems
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 profession
2.8 Religious institutions
2.9 Other influences
2.10 Indicative research examples
2.11. Summary and key points
Questions
References
Chapter 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
Chapter 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
Chapter 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 disclosure
5.5 Summary and key points
Questions
References
Part II Global reach of international standards
Chapter 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
Chapter 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
Appendix to Chapter 7
Questions
References
Chapter 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
Chapter 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 Indicative research examples
9.6 Summary and key points
Questions
References
Part III Assurance
Chapter 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
Chapter 11 Corporate governance
Learning outcomes
11.1 Introduction
11.2 Organisation for Economic Cooperation 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
Chapter 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
Chapter 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 VI Accounting and taxation
Chapter 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
Chapter 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
Chapter 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
Chapter 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
Chapter 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
Questions
References
Chapter 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
Author biographies
Preface
Acknowledgements
Part I Institutions, culture and research methods
Chapter 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
Chapter 2 Institutional and external influences
Learning outcomes
2.1 Introduction
2.2 Factors influencing the development of accounting systems
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 profession
2.8 Religious institutions
2.9 Other influences
2.10 Indicative research examples
2.11. Summary and key points
Questions
References
Chapter 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
Chapter 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
Chapter 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 disclosure
5.5 Summary and key points
Questions
References
Part II Global reach of international standards
Chapter 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
Chapter 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
Appendix to Chapter 7
Questions
References
Chapter 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
Chapter 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 Indicative research examples
9.6 Summary and key points
Questions
References
Part III Assurance
Chapter 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
Chapter 11 Corporate governance
Learning outcomes
11.1 Introduction
11.2 Organisation for Economic Cooperation 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
Chapter 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
Chapter 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 VI Accounting and taxation
Chapter 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
Chapter 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
Chapter 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
Chapter 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
Chapter 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
Questions
References
Chapter 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
Notă biografică
Pauline Weetman is Professor Emerita in Accounting at the University of Edinburgh and holds the Distinguished Academic Award 2005 of the British Accounting and Finance Association. She is a co-editor of The Routledge Companion to Accounting in Emerging Economies.
Ioannis Tsalavoutas is Professor of Accounting and Finance at the University of Glasgow and holds a PhD in Accounting from the University of Edinburgh. His research on financial accounting and reporting has featured in leading journals. He is a co-editor of The Routledge Companion to Accounting in Emerging Economies.
Paul Gordon is a lecturer in accounting and finance at Heriot-Watt University, having previously held positions at Glasgow, Aberdeen and Bangor. His teaching interests include international accounting and financial analysis.
Ioannis Tsalavoutas is Professor of Accounting and Finance at the University of Glasgow and holds a PhD in Accounting from the University of Edinburgh. His research on financial accounting and reporting has featured in leading journals. He is a co-editor of The Routledge Companion to Accounting in Emerging Economies.
Paul Gordon is a lecturer in accounting and finance at Heriot-Watt University, having previously held positions at Glasgow, Aberdeen and Bangor. His teaching interests include international accounting and financial analysis.
Recenzii
'This is an outstanding new (fifth) edition of a well-established international accounting textbook from a highly experienced team of authors. Notably, there is a valuable focus on cultural and institutional influences along with a comprehensive coverage of key reporting issues.' — Professor Sid Gray, University of Sydney, Australia
'International Corporate Reporting is always part of my recommended textbooks to students across a wide variety of masters’ courses I have taught. It is a must for those who want to understand the current global corporate reporting landscape. And it is truly international in perspective!' — Paul André, PhD, CPA-CA, Professor of Accounting, HEC Lausanne, Switzerland
'International Corporate Reporting is about anything corporate reporting that is not financial accounting theory or financial statement preparation. It is logically structured, combines breadth with depth, and is impressive in its academic treatment of a great variety of relevant topics.' — Carien van Mourik, Senior Lecturer in Accounting, The Open University, Faculty of Business and Law, UK
'The book discusses a good variety of topics related to international accounting practice and regulation. Chapters are laid out in an easy-to-follow fashion, offering different ways in which to engage with the content, from brief overviews to detailed case studies. A very worthwhile read for those interested in the topic!' — Anna Samsonova-Taddei, Professor of Accounting, Alliance Manchester Business School, University of Manchester, PhD Director (Accounting Pathway), UK
'International Corporate Reporting by Weetman, Tsalavoutas, and Gordon is an excellent resource with a vast amount of information about the major international financial and accounting institutional structures. While the text is broad in its scope and includes discussions regarding China, Japan, and the US, its focus is definitely from a European perspective. Thus, it could greatly assist US graduate accounting and finance students in learning about the broader environments in which accounting and auditing functions in today’s global economy.' — Robert K. Larson, Professor of Accounting, Editor-in-Chief, Journal of International Accounting, Auditing & Taxation, Carl H. Lindner College of Business, University of Cincinnati
'This textbook, written in a friendly style with clear descriptions, discussions, and explanations, provides a thoughtful presentation that helps the reader understand and appreciate the multi-dimensional process involved in corporate reporting. The emphasis on institutional settings and cultures enhance our conceptual understanding and practical aspects of corporate reporting. This book is a must read for any student of corporate reporting.' — Theodore Sougiannis, KMPG Distinguished Professor of Accountancy, University of Illinois at Urbana-Champaign
'International Corporate Reporting is always part of my recommended textbooks to students across a wide variety of masters’ courses I have taught. It is a must for those who want to understand the current global corporate reporting landscape. And it is truly international in perspective!' — Paul André, PhD, CPA-CA, Professor of Accounting, HEC Lausanne, Switzerland
'International Corporate Reporting is about anything corporate reporting that is not financial accounting theory or financial statement preparation. It is logically structured, combines breadth with depth, and is impressive in its academic treatment of a great variety of relevant topics.' — Carien van Mourik, Senior Lecturer in Accounting, The Open University, Faculty of Business and Law, UK
'The book discusses a good variety of topics related to international accounting practice and regulation. Chapters are laid out in an easy-to-follow fashion, offering different ways in which to engage with the content, from brief overviews to detailed case studies. A very worthwhile read for those interested in the topic!' — Anna Samsonova-Taddei, Professor of Accounting, Alliance Manchester Business School, University of Manchester, PhD Director (Accounting Pathway), UK
'International Corporate Reporting by Weetman, Tsalavoutas, and Gordon is an excellent resource with a vast amount of information about the major international financial and accounting institutional structures. While the text is broad in its scope and includes discussions regarding China, Japan, and the US, its focus is definitely from a European perspective. Thus, it could greatly assist US graduate accounting and finance students in learning about the broader environments in which accounting and auditing functions in today’s global economy.' — Robert K. Larson, Professor of Accounting, Editor-in-Chief, Journal of International Accounting, Auditing & Taxation, Carl H. Lindner College of Business, University of Cincinnati
'This textbook, written in a friendly style with clear descriptions, discussions, and explanations, provides a thoughtful presentation that helps the reader understand and appreciate the multi-dimensional process involved in corporate reporting. The emphasis on institutional settings and cultures enhance our conceptual understanding and practical aspects of corporate reporting. This book is a must read for any student of corporate reporting.' — Theodore Sougiannis, KMPG Distinguished Professor of Accountancy, University of Illinois at Urbana-Champaign
Descriere
This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. This new edition is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally.