International Finance and Accounting Handbook
13.1 INTRODUCTION. Corporate disclosure practices are rapidly changing. More than ever, they are the focus of attention for poli ...
in voluntary disclosure (from a financial statement user’s perspective), and more stringent disclosure rules, monitoring, and en ...
disclosures simply are not required in many jurisdictions outside the United States, where it is generally believed that the pot ...
and shows that the two main regulatory objectives are investor protection and mar- ket quality.^9 Investor protection means that ...
regulation should not impede competition and investor access to trading opportuni- ties, and must pass the test of cost effectiv ...
mand for disclosure in markets with greater legal protection of investors should be greater, and market liquidity higher.^15 Eme ...
statements and segment disclosures, special disclosures for non-domestic financial statement users, disclosures of forward-looki ...
13 • 9 Ford Hyundai Jiangling Toyota Fiat Motor Motor Motors Motor Volkswagen S.p.A. Company Company Corp. Corp. AG Home Country ...
Exhibit 13.3 illustrates the variations seen in practice, from the perspective of a U.S.-based financial statement user. Three s ...
13 • 11 Ford Hyundai Jiangling Toyota Fiat Motor Motor Motors Motor Volkswagen S.p.A. Company Company Corp. Corp. AG Home Countr ...
13 • 12 Ford Hyundai Jiangling Toyota Fiat Motor Motor Motors Motor Volkswagen S.p.A. Company Company Corp. Corp. AG Interim Rep ...
listed companies. In addition, world-class non-U.S. companies increasingly are choos- ing voluntarily to publish quarterly finan ...
Excerpts from the 2001 Annual Report Counter-motions to the annual general meeting of shareholders Exhibit 13.6 shows the cove ...
The evidence in the periodic report exhibits suggests that there is a strong associ- ation between U.S. SEC registration status ...
13 • 16 CORPORATE FINANCIAL DISCLOSURE: A GLOBAL ASSESSMENT Exhibit 13.6 Notice of Toyota Motor Corporation’s Ordinary General S ...
13.6 CASH FLOW STATEMENTS AND SEGMENT DISCLOSURES 13 • 17 Exhibit 13.7 Table of Contents from Ford Motor Company’s Notice of Ann ...
13 • 18 CORPORATE FINANCIAL DISCLOSURE: A GLOBAL ASSESSMENT Exhibit 13.8. Industry and Geographic Segment Disclosures in 1993/94 ...
with accounting requirements in those countries.^29 In contrast, only 9 of the 40 French companies, 2 of the 40 German companies ...
13 • 20 Ford Hyundai Jiangling Toyota Fiat Motor Motor Motors Motor Volkswagen S.p.A. Company Company Corp. Corp. AG Home Countr ...
13 • 21 Total assets (or some- Yes Yes Yes Not Applic. Yes Yes thing similar) Industry Sales Yes Yes Yes Not Applic. Yes Yes Cap ...
«
14
15
16
17
18
19
20
21
22
23
»
Free download pdf