Comparative international accounting
Author(s)
Bibliographic Information
Comparative international accounting
Prentice Hall, 1995
4th ed
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
The 4th edition of this comprehensive international accounting text has been updated and restructured to reflect developments since 1991, both in the regulation and the teaching of the subject internationally. The text is authored by international authorities with local/regional expertise, and includes individual country studies from four continents and includes new chapters on "Asian Tiger" countries and international auditing. As such, it will remain, for readers globally, an authoritative, popular and accessible examination of the context and issues of comparative international accounting, as well as on the financial reporting in individual countries. This work is intended for undergraduate and postgraduate courses in Comparative and International Accounting.
Table of Contents
CONTEXT OF INTERNATIONAL ACCOUNTING. Introduction and Causes of Differences. The Nature and Growth of MNEs. Major International Differences in Financial Reporting. International Classification of Financial Reporting. International Financial Analysis. Regulating Financial Reporting in the UK, US, Australia and Canada. Harmonization of Financial Reporting. COUNTRY STUDIES. North America. UK and Australia. The Netherlands. Germany. Japan. Four "Asian Tiger" Countries. ISSUES IN INTERNATIONAL ACCOUNTING. Consolidation. Foreign Currency Translation. Segmental Reporting. Inflation Accounting. International Auditing. Classification and Harmonization of Corporate Income Taxes.
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