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This third edition takes as its theme ‘increasing harmonization in financial statements; mixed comparability and diversity in assurance and corporate reporting’. January 2005 marked a significant stage in the move towards acceptance of international financial reporting standards (IFRS) as the basis for harmonizing financial statements. It was the date from which listed companies in member states of the European Union (EU) were required to apply IFRS in their consolidated financial statements, in place of the accounting standards of their home countries. Beyond Europe other countries have taken a range of attitudes. Some have adopted the IFRS in full; some have revised their national standards to incorporate the main. | CLARE ROBERTS PAU LI NE WEETMAN PAUL GORDON International Third Edition Financial Reporting International Financial Reporting PEARSON Education We work with leading authors to develop the strongest educational materials in accountancy bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints including Financial Times Prentice Hall we craft high quality print and electronic publications which help readers to understand and apply their content whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at .
