Product details
- ISBN 9781138364998
- Weight: 890g
- Dimensions: 174 x 246mm
- Publication Date: 03 Mar 2020
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Paperback
- Language: English
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This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field.
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.
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.
