The Routledge Companion to Accounting, Reporting and Regulation

Financial accounting, reporting and regulation is a vast subject area of huge importance globally with interest rising significantly in the light of the ongoing global financial crisis.

In the first part, a broad overview of the subject of accounting is presented which sets the stage for some of the theoretical and practical issues and debates regarding financial reporting which follow in the second part. These issues include how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories of accounting, reporting and regulation, while parts four and five look at the institutional, social and economic aspects; including issues growing in importance such as, accounting for environmental management and, accounting regulation and financial reporting in Islamic countries.

This authoritative Companion volume presents a broad overview of the state of the art of these disciplines and will provide a comprehensive reference source for students and academics involved in these areas.

Carien van Mourik is Lecturer in Accounting at the Open University Business School. Her research interests include financial accounting and reporting theory and the public interest in international financial accounting and reporting regulation

Peter Walton is Professor of Accounting at ESSEC Business School and co-director of the ESSEC-KPMG Financial Reporting Chair. Peter is the Chairman of the EAA Financial Reporting Standards Committee. He is also the editor of World Accounting Report and The Routledge Companion to Fair Value and Financial Reporting (2007)