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Peter Walton, Axel Haller, Bernard Raffournier

International Accounting

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ISBN: 1861529341
Издательство: Thomson Learning College
The internationalization of business and the tendency of financial markets to become global mean that companies and investors have to be prepared to address the accounting requirements of not only their own countries but also those of major trading partners. 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. The authors all have a wealth of practical and academic experience. Each country is dealt with in a similar and structured fashion to enable ease of comparison. In addition to the individual country/region studies there are comprehensive chapters dealing with the major conceptual issues such as accounting and auditing...