The Routledge Companion to Accounting, Reporting and Regulation by Carien van Mourik; Peter Walton (Editor)
Publication Date: 2013-09-04
This scholarly handbook provides a comprehensive, up-to-date, and authoritative resource on financial accounting, reporting, and regulation in national as well as international contexts. Edited by two UK academicians, this work presents a perspective outside of mainstream accounting literature, emphasizing an international range of perspectives. Written by a team of international scholars, the chapters contain numerous information boxes, figures, tables, notes, and chapter bibliographies. The volume is organized in five parts. Part 1 defines financial accounting and then discusses the methodology of accounting theory, fundamental issues in reporting and regulation, and European and English-language theories of reporting, thus providing a foundation for the succeeding parts. Part 2 covers basic issues in financial accounting and reporting, including fair value reporting and costs and benefits of disclosure. Part 3 introduces issues in international accounting standard setting and regulation, emphasizing IFRS (International Financial Reporting Standards) and the global convergence of accounting standards. The institutional aspects of international reporting and regulation are addressed in part 4. The final part provides an overview of the social and economic aspects of international financial reporting and regulation. This is an important, challenging resource for faculty, and graduate and upper-division students.