International Accounting and Reporting System Notes PDF
Date: 27th Jan 2023
In these “International Accounting and Reporting System Notes PDF”, we will develop skill and competencies of various practices in the International Accounting and Reporting Systems. A comparative perspective of the accounting standards and practices across the different countries is the focus of the study.
We have provided multiple complete International Accounting and Reporting System Notes PDF for any university student of Bachelor of Management Studies (BMS) or Master of Business Administration (MBA) to enhance more knowledge about the subject and to score better marks in the exam. Students can easily make use of all these International Accounting and Reporting System Notes PDF by downloading them.
Topics in our International Accounting and Reporting System Notes PDF
The topics we will cover in these International Accounting and Reporting System Notes PDF will be taken from the following list:
Global accounting standard: Meaning, needs, benefits of accounting standards, types of accounting standards, Argument for and against Global accounting standards, Concept of Harmonization and Convergence, Obstacles in Harmonization and Convergence, Suggestions for increased convergence and harmonization.
International Accounting Standard Committee (IASC): Objectives, Working, Composition of IASC, Reasons of Failure of IASC, IAS-I (Presentation of Financial Statements), Process of developing International Accounting Standards. International Accounting Standard Board (IASB): Creation of IASB, Organizational Structure, Standard Setting Procedures, enforcement powers of IASB and Achievements of IASB.
International Financial Reporting Standards (IFRS): Main feature, Uses and objectives of IFRS, IFRS issued by IASB, Principle based vs. Rule based standards, Fair Value Accounting (FVA), Public sector and IFRS.
A Comparative Perspective of Accounting: Accounting Standards and Practices in Europe, USA, Asia and UK, Reporting and Disclosure Practices across countries, Global Accounting Standards and International Convergence.
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International Accounting and Reporting System Reference Books List
We have listed the best International Accounting and Reporting System Reference Books that can help in your International Accounting and Reporting System exam preparation:
- Frederick, D.S. Choi and G. Mueller. International Accounting, Englewood Cliffs. Prentice Hall.
- Radebaugh, Lee H., Gray, Sidney J. and Black, Ervin L. International Accounting and Multinational Enterprises, Wiley Publications.
- Miller Paul B.W and Bahnson, Paul R. Quality Financial Reporting. Tata McGraw Hill.
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