Part I SETTING THE SCENE
1 Introduction
2 Causes and examples of international differences
3 International classification of financial reporting
4 Introduction to international harmonisation
Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
5 The background to financial reporting by listed groups
6 IFRS in context: concepts, presentation and revenue
7 IFRS in context: assets and liabilities
8 IFRS in context: group accounting
9 Different versions of IFRS practice
10 Financial reporting in the United States
11 Political lobbying on accounting standards: US, UK and international experience
Part III CHINA AND JAPAN
12 Financial reporting in China and Japan
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
13 The context of financial reporting by individual companies
14 Harmonisation and transition in Europe
15 Making accounting rules for unlisted business enterprises in Europe
16 Accounting rules and practices of individual companies in Europe
Part V SPECIAL ISSUES IN REPORTING BY MNEs
17 Foreign currency translation
18 Segment reporting
Part VI MONITORING AND ENFORCEMENT
19 International auditing
20 Enforcement of financial reporting standards
APPENDICES
A. Synoptic table of accounting differences in eight GAAPs,
B. Glossary of abbreviations
C. Suggested outline answers to some of the end-of-chapter questions
Author index
Subject index

Comparative International Accounting, 14th edition