Comparative International Accounting / Edition 6

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Harlow, Essex 2000 Soft Cover ***NEW*** 8vo-over 73/4"-93/4" tall. 534pp. ***NEW BOOK*** Includes supply & fitting of correctly sized protective lyfjacket. *****PLEASE NOTE: ... This item is shipping from an authorized seller in Europe. In the event that a return is necessary, you will be able to return your item within the US. To learn more about our European sellers and policies see the BookQuest FAQ section***** Read more Show Less

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Through three previous editions, Comparative International Accounting has examined the international dimensions of financial accounting and reporting in a coherent and comprehensive manner, fostering interest and growth in its development and teaching. The fourth edition has been updated and restructured to reflect the many changes since 1991 in the regulation and teaching of the subject internationally, and it also includes much new and revised material. In so doing, it will remain, for readers worldwide, a popular, authoritative and accessible text on the context and issues of comparative international accounting, as well as on the financial reporting in individual countries.
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Editorial Reviews

Twenty-one contributions from international practitioners and academics feature coverage of the context of international accounting; details of key countries (including Asian tiger economies); and summaries, references, review questions and further reading. The fifth edition includes new material on transfer pricing; a chapter on the international aspects of managerial accounting; a chapter on accounting in transition which looks at the experiences of eastern Europe and China; and a chapter which compares selected accounting systems in groups of countries. Annotation c. by Book News, Inc., Portland, Or.
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 (
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Product Details

  • ISBN-13: 9780273646020
  • Publisher: Pearson Education
  • Publication date: 8/28/2000
  • Edition description: Older Edition
  • Edition number: 6
  • Pages: 552

Table of Contents

Pt. I Context of International Accounting
1 Introduction 3
2 Causes of international differences 17
3 Some major international differences in financial reporting 34
4 International classification of financial reporting 52
5 International harmonization of accounting 72
6 The requirements of International Accounting Standards 103
Pt. II Country Studies
7 Financial reporting in the United Kingdom 134
8 Financial reporting in the United States 165
9 Financial reporting in the Netherlands 195
10 Financial reporting in France 215
11 Financial reporting in Germany 239
12 Financial reporting in Japan 267
13 Financial reporting in nine other important countries 291
14 Financial reporting in Central and Eastern Europe and in China 320
Pt. III Issues in International Accounting
15 Liabilities 341
16 Consolidation 358
17 Foreign currency translation 381
18 Segment reporting 418
Pt. IV Analysis and Management Issues
19 International financial analysis 447
20 International auditing 470
21 International aspects of corporate income taxes 496
22 Managerial accounting 516
Glossary of abbreviations 539
Suggested answers to some of the end of chapter questions 544
Author Index 565
Subject Index 571
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