Country studies in international accounting, Americas and the Far East
著者
書誌事項
Country studies in international accounting, Americas and the Far East
（The library of international accounting / series editor, Christopher W. Nobes, v. 3）（An Elgar reference collection）
E. Elgar, c1996
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East.
The volume comprises of 22 articles, and is divided into five parts. The first part focuses on aspects of standard setting in certain countries, including Australia, Japan, the United States and China. The second part is about disclosure choices of companies. Studies of companies from Japan, Mexico and Taiwan are represented. The third part is concerned with comparisons with US GAAP, with special reference to comparisons between Japanese and US GAAP. Part four is about foreign currency translation by US multinationals, specifically issues related to SFAS No. 52. The final part is about geographic segment reporting by US multinationals.
目次
Contents: Acknowledgements Introduction Part I: Aspects of Standard Setting in Certain Countries Part II: Disclosure Choices Part III: Comparisons with U.S. GAAP Part IV: Foreign Currency Translation by U.S. Multinationals Part V: Geographic Segment Reporting by U.S. Multinationals Name Index
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