1. Introduction -- 2. Causes and examples of international differences -- 3. International classification of financial reporting -- 4. International harmonization -- 5. The context of financial reporting by listed groups -- 6. The requirements of international financial reporting standards -- 7. Financial reporting in the United States -- 8. Enforcement of financial reporting standards -- 9. Political lobbying on accounting standards - national and international experience -- 10. Harmonization and transition in Europe -- 11. Harmonization and transition in East Asia -- 12. The context of financial reporting by individual companies -- 13. Making accounting rules for non-listed business enterprises in Europe -- 14. Accounting rules and practices of individual companies in Europe -- 15. Key financial reporting topics -- 16. Consolidation -- 17. Foreign currency translation -- 18. Segment reporting -- 19. International financial analysis -- 20. International auditing.

21. International aspects of corporate income taxes -- 22. Managerial accounting.