Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure.Fully updated to reflect the ongoing changes in international accounting standards, International Financial Reporting contrasts the processes of convergence on global harmonisation with the continuing causes of national diversity in accounting and accountability. It analyses the work of the International Accounting Standards Board in setting internationally applied standards (IFRS) of measurement and disclosure.pKey Featuresp- Chapters on research in international accounting, commended by users of previous editions.p- Coverage of use of accounting information by global market participants.p- Includes examples of accounting practices drawn from the published accounts and reports of multinational companies such as Heineken, Kingfisher, Kodak and Wal-Mart.p- A chapter on Aissues in multinational accountingA provides a comparative discussion of national practices in relation to IFRS.pNew to this editionp- Increased focus on accountability in corporate reporting, particularly the impact of the Sarbanes-Oxley Act.p- Focus on the whole annual report including narrative reportingp- The development of financial reporting practices across Europe is integrated in one chapter with particular reference to Poland as the largest economy entering the EU in the 2004 enlargement.pInternational Financial Reporting: A Comparative Approach is ideal for advanced undergraduate and postgraduate students of accounting and international business, studying in any country throughout the world.pClare Roberts BSc MSc PhD is Professor of Accounting at the Univer@Oþ¸Që…ÿ¾Û€  (less)