You are not signed in. Sign in.

List Books: Buy books on ListBooks.org

European Financial Reporting »

Book cover image of European Financial Reporting by John Flower

Authors: John Flower
ISBN-13: 9780333685181, ISBN-10: 0333685180
Format: Hardcover
Publisher: Palgrave Macmillan
Date Published: November 2004
Edition: (Non-applicable)

Find Best Prices for This Book »

Author Biography: John Flower

John Flower is Director, Centre for Research in European Accounting, European Institute for Advanced Studies in Management

Book Synopsis

Himself a European practitioner and instructor of accounting, Flower examines a number of aspects of the financial reporting there that he has selected for their topicality. He focuses on Western Europe, the national characteristics of financial reporting and its diversity, and efforts by the European Union and the International Accounting Standards Boards to harmonize practices and standards. Among specific topics are different European approaches to the functions of the financial statements, the national regulatory system, the impact of Enron, and Europe's contribution to financial reporting. Annotation ©2004 Book News, Inc., Portland, OR

Table of Contents

1The enterprises of Europe1
2The functions of the financial statements : different European approaches29
3Regulation46
4The national system for the regulation of financial reporting68
5The European Union and harmonisation97
6The IASB and globalisation129
7The EU versus the IASB versus the USA152
8Convergence176
9The impact of Enron193
10Europe's contribution to financial reporting226

Subjects