HD ACCT3601 Notes

Description

1. Globalisation and International Differences 2. Classification of Accounting Systems The Financing of the IASB Article: Larson and Kenny (2011) 3. International Financial Reporting Standards (IFRS) 4. Current Issues in International Financial Reporting Financial Statement Comparability Article: Prescott and Vann (2015) 5. Political Lobbying on Financial Reporting Political Lobbying of the IASB Article: Hansen (2011) 6. Financial Reporting in the US, China, and Japan 7. Group Accounting and Foreign Currency Translation 8. Segment Reporting 9. International Auditing and Financial Analysis Reporting Incentives Article: Leuz (2010) 10. Enforcement of Financial Reporting Standards 11. Looking towards the Future: What’s Next?