International accounting

著者

書誌事項

International accounting

[edited by] Peter Walton, Axel Haller, Bernard Raffournier

Thomson Learning, 2003

2nd ed

大学図書館所蔵 件 / 全17件

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注記

First ed. published 1998

Includes bibliographical references and index

内容説明・目次

内容説明

The major second edition of International Accounting reflects the rapid move towards international standards over the last five years. International Accounting provides a comprehensive examination of financial accounting practices in all major - and several emerging - industrial nations, including the United States, Australia, Japan, the larger member states of the European Union and Eastern Europe. Each country is analysed by an author who is both a national of the country and an expert in its accounting system. The authors all have a wealth of practical and academic experience. Each country is dealt with in a similar and structured fashion to enable ease of comparison. In addition to the individual country/region studies there are comprehensive chapters dealing with the major conceptual issues such as accounting and auditing in multinational companies, foreign currency translation, international capital markets and financial statement analysis. International Accounting is designed for advanced students of accounting and financial statement analysis at undergraduate, MBA and specialist postgraduate level.

目次

1. Country Differences and Harmonisation, Axel Haller and Peter Walton. 2. International Accounting Standards, Bernard Raffournier and Peter Walton. 3. Accounting in the United States, Gary K Meek. 4. Accounting in Germany, Axel Haller. 5. Accounting in France, Christian Hoarau. 6. Accounting in the United Kingdom, Peter Walton. 7. Accounting in Japan, Etsuo Sawa. 8. Accounting in Italy, Stefano Zambon. 9. Accounting in Belgium, Ann Jorissen. 10. Accounting in the Netherlands, Leo van der Tas. 11. Accounting in Spain, Begona Giner Inchausti. 12. Accounting in Australia, Terry Heazlewood. 13. Accounting in Scandinavia, Kristina Artsberg and Hans R. Schwenke. 14. Accounting in Eastern Europe: From Communism to Capitalism, Jaques Richard. 15. Accounting in the Russian Federation, Tatiana Krylova. 16. Accounting Needs of Developing Countries, UNCTAD Secretariat. 17. Multinational Companies and International Capital Markets, Wolf Bay and Hans-Georg Bruns. 18. Foreign Currency Translation, Paul A. Taylor. 19. Segmental Reporting, Axel Haller 20. The Audit of Multinationals, Marco Rochat and Peter Walton. 21. Accounting Differences and Financial Statement Analysis, Bernard Raffournier and Peter Walton. Index.

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