International Accounting International Accounting A User Perspective by Shahrokh M. Saudagaran.

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International Accounting International Accounting A User Perspective by Shahrokh M. Saudagaran

Chapter 1 FINANCIAL REPORTING IN THE GLOBAL ARENA

Learning Objectives 1. Identify the main environmental variables that shape accounting 2. Recognize the differing role of accounting in countries

Learning Objectives 3. Demonstrate the economic effects of accounting diversity 4. Appreciate the benefits of classifying countries into accounting cluster

Chapter Outline I. Introduction II. Interaction between Accounting and its Environment (1) Nature of Capital Markets

II. Interaction between Accounting and its Environment (2) Type of Reporting Regime (3) Type of Business Entities (4) Type of Legal System

II. Interaction between Accounting and its Environment (5) Level of Enforcement of Regulation (6) Level of Inflation (7) Political and Economic Ties

II. Interaction between Accounting and its Environment (8) Status of the Accounting Profession (9) Existence of a Conceptual Framework

II. Interaction between Accounting and its Environment (10) Quality of Accounting Education

III. Diverse Roles of Accounting in Countries (1) Policy Choices in Accounting IV. Effects of Diversity on Capital Markets

V. Classifications of Financial Accounting and Reporting Systems (1) Review of Selected Classification Studies

VI. Major Challenges Facing Accounting Globally (1) Global Harmonization (2) Financial Reporting in Emerging Economies

VI. Major Challenges Facing Accounting Globally (3)Social and Environmental Reporting (4) Financial Reporting in the High Technology Era