The Baring Securities guide to international financial reporting
著者
書誌事項
The Baring Securities guide to international financial reporting
B. Blackwell, 1991
大学図書館所蔵 全16件
注記
Includes index
内容説明・目次
内容説明
This book explains essential international differences in financial practices and reporting and suggests sensible methods for comparison. The author outlines the practices in individual countries and supplies company figures for illustration. The book is aimed at investors, lenders, analysts, bankers, and accountants, and aims to be a guide to analyzing company accounts from around the world.
目次
- Setting the scene
- Anglo-American accounting
- causes and groupings of international differences
- some major topic areas of international difference
- groups
- difficulties in calculating "earnings" and "net assets"
- Japan - a special case
- harmonization - world and Europe
- international analysis glossary of US and UK accounting terms, and their equivalents in five other languages.
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