Comparative international accounting
著者
書誌事項
Comparative international accounting
Financial Times Prentice Hall, 2002
7th ed
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内容説明・目次
内容説明
This textbook outlines international differences in financial accounting and reporting. It describes the causes of these differences and offers studies of individual countries, including the United Kingdom, the United States, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Sca
目次
Part 1: Context of International Accounting 1. Introduction 2. Causes of International Differences 3. Some Major International Differences in Financial Reporting 4. International Classification of Finanical Reporting 5. International Harmonization of Accounting 6. The Requirements of International Accounting Standards Part 2: Country Studies 7. Financial Reporting in the United Kingdom 8. Financial Reporting in the United States 9. Financial Reporting in the Netherlands 10. Financial Reporting in France 11. Financial Reporting in Germany 12. Financial Reporting in Japan 13. Financial Reporting in Nine other Important Countries 14. Financial Reporting in Central and Eastern Europe and in China Part 3: Issues in International Accounting 15. Liabilities 16. Consolidation 17. Foreign Currency Translation 18. Segment Reporting Part 4: Analysis and Management Issues 19. International Financial Analysis 20. International Auditing 21. International Aspects of Corporate Income Taxes 22. Managerial Accounting.
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