The Baring Securities guide to international financial reporting

Bibliographic Information

The Baring Securities guide to international financial reporting

Christopher Nobes

B. Blackwell, 1991

Available at  / 16 libraries

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Note

Includes index

Description and Table of Contents

Description

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.

Table of Contents

  • 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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