Comparative International Accounting
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Up to date coverage and depth of discussion of international accounting from respected authors and international contributors.Respected authorship and contributions from a diverse group of international practitioners and academics Renowned for depth of discussion and comprehensive coverage Updated every two years to incorporate the latest developments in the field Covers the international dimensions of financial accounting and reporting: concepts, context, transition to IFRS and difference in GAAP Booknews 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, Scandinavia, Italy, Spain, South Korea, and China. Issues like liabilities, consolidation, foreign currency translation, segment reporting, international financial analysis, international auditing, international aspects of corporate income tax, and managerial accounting are also discussed. Annotation c. Book News, Inc., Portland, OR (booknews.com)
1Introduction32Causes and examples of international differences243International classification of financial reportingä4International harmonizationä5The context of financial reporting by listed groups10ä6The requirements of international financial reporting standards1157Financial reporting in the United States1428Enforcement of financial reporting standards1739Political lobbying on accounting standards - national and international experience18910Harmonization and transition in Europe22111Harmonization and transition in East Asia24412The context of financial reporting by individual companies27113Making accounting rules for non-listed business enterprises in Europe27814Accounting rules and practices of individual companies in Europe29915Key financial reporting topics32716Consolidation34917Foreign currency translation36418Segment reporting40619International financial analysis43320International auditing45721International aspects of corporate income taxes48522Managerial accounting506
