Authors: John Flower
ISBN-13: 9780333685181, ISBN-10: 0333685180
Format: Hardcover
Publisher: Palgrave Macmillan
Date Published: November 2004
Edition: (Non-applicable)
John Flower is Director, Centre for Research in European Accounting, European Institute for Advanced Studies in Management
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
1 | The enterprises of Europe | 1 |
2 | The functions of the financial statements : different European approaches | 29 |
3 | Regulation | 46 |
4 | The national system for the regulation of financial reporting | 68 |
5 | The European Union and harmonisation | 97 |
6 | The IASB and globalisation | 129 |
7 | The EU versus the IASB versus the USA | 152 |
8 | Convergence | 176 |
9 | The impact of Enron | 193 |
10 | Europe's contribution to financial reporting | 226 |