International accounting / edited by Peter Walton, Axel Haller, Bernard Raffournier. - 2nd ed. - London : International Thomson BusinessPress, 2003. - xiv, 458 p. : ill ; 25 cm.
Includes bibliographical references and index.
1. Country differences and harmonization / Axel Haller and Peter Walton -- 2. International Accounting Standards Committee / Bernard Raffournier -- 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 UK / Peter Walton -- 7. Accounting in Japan / Etsuo Sawa -- 8. Accounting in Switzerland / Ann-Kristin Achleitner -- 9. Accounting in Italy / Stefano Zambon -- 10. Accounting in Belgium / Ann Jorissen -- 11. Accounting in the Netherlands / Leo van der Tas -- 12. Accounting in Spain / Begona Giner Inchausti -- 13. Accounting in Australia / Terry Heazlewood -- 14. Accounting in Scandinavia / Kristina Artsberg -- 15. Accounting in Eastern Europe: from communism to capitalism / Jacques Richard -- 16. Comparative analysis of major accounting issues / Axel Haller -- 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. Audit of multinationals / Marco Rochat and Peter Walton -- 21. Accounting differences and financial statement analysis / Bernard Raffournier and Peter Walton.
International Accounting is a student text which 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 Community and Eastern Europe. Each country is analyzed by an author who is both a national of the country and an expert in its accounting system. Each country is dealt with in a similar and structured fashion to enable ease of comparison.
1861529341
Accounting--Standards.
Financial statements--Standards.
Comparative accounting.
International business enterprises--Accounting.
Includes bibliographical references and index.
1. Country differences and harmonization / Axel Haller and Peter Walton -- 2. International Accounting Standards Committee / Bernard Raffournier -- 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 UK / Peter Walton -- 7. Accounting in Japan / Etsuo Sawa -- 8. Accounting in Switzerland / Ann-Kristin Achleitner -- 9. Accounting in Italy / Stefano Zambon -- 10. Accounting in Belgium / Ann Jorissen -- 11. Accounting in the Netherlands / Leo van der Tas -- 12. Accounting in Spain / Begona Giner Inchausti -- 13. Accounting in Australia / Terry Heazlewood -- 14. Accounting in Scandinavia / Kristina Artsberg -- 15. Accounting in Eastern Europe: from communism to capitalism / Jacques Richard -- 16. Comparative analysis of major accounting issues / Axel Haller -- 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. Audit of multinationals / Marco Rochat and Peter Walton -- 21. Accounting differences and financial statement analysis / Bernard Raffournier and Peter Walton.
International Accounting is a student text which 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 Community and Eastern Europe. Each country is analyzed by an author who is both a national of the country and an expert in its accounting system. Each country is dealt with in a similar and structured fashion to enable ease of comparison.
1861529341
Accounting--Standards.
Financial statements--Standards.
Comparative accounting.
International business enterprises--Accounting.