Comparative International Accounting 6th Ed.

Description: Now in its sixth edition, this successful text offers a comprehensive, yet coherent, examination of the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the book's main two authors, the text includes several contributors from a diverse group of international experts, all of whom are leading practitioners and academics. Contents: PART ONE - THE CONTEXT OF INTERNATIONAL ACCOUNTING. 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. PART TWO - COUNTRY STUDIES. 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. PART THREE - ISSUES IN FINANCIAL REPORTING. 14. Consolidation. 15. Foreign Currency Translation. 16. Segment Reporting. 17. Inflation Accounting. PART FOUR - ANALYSIS AND MANAGEMENT ISSUES. 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.