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International Accounting

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April 2003

Beschreibung

Beschreibung

The major second edition of International Accounting reflects the rapid move towards international standards over the last five years. International Accounting 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 Union and Eastern Europe. Each country is analysed 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 in multinational companies, foreign currency translation, international capital markets and financial statement analysis. International Accounting is designed for advanced students of accounting and financial statement analysis at undergraduate, MBA and specialist postgraduate level.

Inhaltsverzeichnis

Contributors Preface Acknowledgements 1. Country Differences and Harmonisation, Axel Haller and Peter Walton 2. International Accounting Standards, Bernard Raffournier and Peter Walton 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 United Kingdom, Peter Walton 7. Accounting in Japan, Etsuo Sawa 8. Accounting in Italy, Stefano Zambon 9. Accounting in Belgium, Ann Jorissen 10. Accounting in the Netherlands, Leo van der Tas 11. Accounting in Spain, Begona Giner Inchausti 12. Accounting in Australia, Terry Heazlewood 13. Accounting in Scandinavia, Kristina Artsberg and Hans R. Schwenke 14. Accounting in Eastern Europe: From Communism to Capitalism, Jaques Richard 15. Accounting in the Russian Federation, Tatiana Krylova 16. Accounting Needs of Developing Countries, UNCTAD Secretariat 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. The Audit of Multinationals, Marco Rochat and Peter Walton 21. Accounting Differences and Financial Statement Analysis, Bernard Raffournier and Peter Walton Index

Portrait

Peter Walton is professor of accounting at the University of Geneva and visiting professor at the University of Paris Dauphine. He is a fellow of the Association of Chartered Certified Accountants and worked for multinational companies before becoming an academic.

Pressestimmen

Contributors Preface Acknowledgements 1. Country Differences and Harmonisation, Axel Haller and Peter Walton 2. International Accounting Standards, Bernard Raffournier and Peter Walton 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 United Kingdom, Peter Walton 7. Accounting in Japan, Etsuo Sawa 8. Accounting in Italy, Stefano Zambon 9. Accounting in Belgium, Ann Jorissen 10. Accounting in the Netherlands, Leo van der Tas 11. Accounting in Spain, Begona Giner Inchausti 12. Accounting in Australia, Terry Heazlewood 13. Accounting in Scandinavia, Kristina Artsberg and Hans R. Schwenke 14. Accounting in Eastern Europe: From Communism to Capitalism, Jaques Richard 15. Accounting in the Russian Federation, Tatiana Krylova 16. Accounting Needs of Developing Countries, UNCTAD Secretariat 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. The Audit of Multinationals, Marco Rochat and Peter Walton 21. Accounting Differences and Financial Statement Analysis, Bernard Raffournier and Peter Walton Index
EAN: 9781861529343
ISBN: 1861529341
Untertitel: Sprache: Englisch.
Verlag: INTL THOMSON BUSINESS PR
Erscheinungsdatum: April 2003
Seitenanzahl: 521 Seiten
Format: kartoniert
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