| CHAPTER 1 Financial Reporting in The Global Area Introduction Interaction Between Accounting and Its Environment Diverse Roles of Accounting in Countries Effects of Diversity on Capital Markets Classification of Financial Accounting and Reporting Systems Major Challenges Facing Accounting Globally Summary Questions Exercises Cases References CHAPTER 2 Harmonizing Financial Reporting Standards Globally Rationale for Harmonization Pressures for Harmonizaion Obstacles to Harmonization Measuring Harmonization Supranational Organizations Engaged in Accounting Harmonization Harmonization Scenarios Current Evidence on Harmonization Summary Questions Exercises Cases References CHAPTER 3 Accounting for Currency Exchange Rate Changes Overview of Foreign Currency Markets Exchange Rates Foreign Exchange Exposure Accounting for Exchange Rate Fluctuations The International Accounting Standard on Foreign Currency Translation Accounting lssues Related to the Euro Summary Questions Exercises Cases References CHAPTER 4 CHAPTER 5 CHAPTER 6 CHAPTER 7 LIST OF ABBREVIATIONS SUBJECT INDEX |
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