Globalisation of financial reporting is proceeding very fast, and managers need to understand the world of IFRS and the main technical issues. In a concise, accessible style, this book explains the movement towards a worldwide standard of financial reporting for listed companies as an aid to efficient investment.

This title addresses global accounting history developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes.

"The Global Accounting History" four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume Three considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea. The volume is informed by the knowledge of various regional specialists, who act as authors for each chapter.

When Blackpool Tower was being built, many people said it would be a failure. Originally estimated at 150,000, it ended up costing twice that much and John Bickerstaffe nearly went bust building this unique attraction. But he was right. Once the Tower was open, his company made a profit every year that it existed as an independent public entity. Not only was the Tower profitable, but it fuelled the Tower Company as Bickerstaffe built it into the dominant entertainment group in Blackpool. Under his leadership it acquired the Palace and later the Winter Gardens and Opera House. By the 1930s it...

This important book provides a comprehensive analysis of governance issues that exist in relation to the management of insolvent companies, both while an insolvent company is still controlled by the directors and when it passes into the hands of an insolvency practitioner in a formal insolvency regime. Throughout, the authors argue that the two most important features of corporate governance are transparency and accountability and offer a detailed analysis of the relevant law and practice. Key Features: Examination of the position of all stakeholders in an insolvent...