Comparative International Accounting

Features

The text has been thoroughly revised and updated to reflect recent changes to regulation and practice, but still retains the structure and excellent features on the previous edition.

• Part 1 gives an overview of international differences in accounting and financial reporting.
  
• Part 2 examines individual countries and includes studies of the UK, the US, The Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, Central and Eastern Europe and China.
  
• Part 3 takes a comparative look at four major financial reporting issues.
  
• Part 4 analyses four issues of international analysis and management.
  

• 1. Introduction.
  
• 2. Causes of Differences.
  
• 3. Major International Differences in
  
• Financial Reporting.
  
• 4. International Classification of
  
• Financial Reporting.
  
• 5. Harmonization and International
  
• Accounting Standards.
  

• 6. Financial Reporting in the UK.
  
• 7. Financial Reporting in the US.
  
• 8. Financial Reporting in the Netherlands.
  
• 9. Financial Reporting in France.
  
• 10. Financial Reporting in Germany.
  
• 11. Financial Reporting in Japan.
  
• 12. Financial Reporting in nine other
  
• important countries.
  
• 13. Financial Reporting in Central and Eastern Europe and China.
  

• 14. Consolidation.
  
• 15. Foreign Currency Translation.
  
• 16. Segment Reporting.
  
• 17. Inflation Accounting.
  

• 18. International financial analysis.
  
• 19. International Auditing.
  
• 20. Classification and Harmonization
  
• of Corporate Income Taxes.
  
• 21. Managerial Accounting.
  
• Glossary of abbreviations
  
• Suggested answers to some end of chapter questions.
  
• Index.