Greg N. Gregoriou, "International Accounting: Standards, Regulations, Financial Reporting ACT"
Butterworth; 1 edition (June 14, 2006) | ISBN:0750669837 | 256 pages | PDF | 3,6 Mb


This book includes a wide range of topics that deals with international accounting standards, regulations, and financial reporting. The book is a timely collection of several original research papers written by well-known authors and experts in the field from countries around the globe on very important and emerging issues in international accounting.

Due to the adoption of International Accounting Standards (IAS) Regulation by the European Parliament in 2002 (N0 1606/2002), listed companies in the EU capital markets are required to implement IAS by 2005. This regulation is a revolutionary one, and therefore, there is a need for the type research that focus on the lobbying activities towards the International Accounting Standard Board (IASB). This book includes an in-depth coverage of such lobbying activities as well as an extensive research papers that focus on the content analysis of the comment letters received by International Accounting Standards Board (IASB).

Fair value accounting has gained some special interest in recent years. The book includes several research papers on Fair Value Accounting and its application in different countries.

Other topics covered in the book include auditing, taxation, and accounting education in several countries.

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