国际比较会计

书籍目录

Contents

1 Introductlon to intemational accounttng

Environmental factors

Classification

Summary

References

2 Europe l

Introduction to Europe

Accounting in Gemnany

Introduction to the German business environment

Legislative regulations

Influence of the tax system

The accounting profession

Accounting principles and practices

Summary - Germany

Accounting in France

Introduction to the French business environment

Legislative regulations

Influence of the tax system

The accounting professlon

Accounting principles and practices

Summary - France

The Netherlands

Introduction to the Dutch business environment

Legislative regulations

The accounting profession

Accounting and reporting guidelines

Accounting prindples and practices

Summary - The Netherlands

Summary - Europe l

References

Appendix: Gennan, French and Dutch pro-forma

financial statements

3 Europe ll

Accounting in Scandinavian countries

Accounting in Denmark

Legislative regulations

The accounting profession

Accounting principles and practices

Summary - Denmark

Accounting in Finland

Accounting theory

Legislatlve regulatlons

The accounting profession

Accounting principles and practices

Summary - Finland

Accounting in Sweden

Legislative regulations

The accountlng profession

Accountmg principles and practices

Summary - Sweden

Accountmg in Norway

Legislative regulations

The accounting profession

Accounting principles and- practices

Summary - Norway

References

Appendix: typical Nordic finandal statement fomnats

4 Europe lll

Accountlng in Belgium

Accounting in italy

Accounting in Greece

Accounting in Spain

Accounting in Portugal

Accounting in Switzerland

Accounting in Austria

Summary

References

5 Accountlng in the United States of America

introduction to the USA

introduction to the American business environment

Legislative regulations

The FASB Conceptual Framework

Standard-setting and the AlCPA

Other accounting bodies

Accounting practices

Audit requirements

Published financial statements

Summary

References

6 Accounting In japan

Introduction to Japan

Introduction to the Japanese buslness environment

Legislative regulations

Influence of the tax system

Accounting profession

Culture

Accounting principles and practices

Publlshed finandal statements

Reporting under the Securities and Exchange Law

Summary

References

7 Accountlng In the United Klngdom

Introduction to the UK

The UK business environment

Legislative regulations

Accounting standards

Accounting practices

Cashflow statements

Summary

References

Appendix: illustrative examples

8 Accountlng problems of developlng countries

Introduction

What is a developing country?

What constitutes development?

Accounting needs of developing countries

Influence of colonialism

Llnks with developed countries

International and regional organizations

Accounting in developing countries

Summary

References

Appendix: United Nations country classification

9 Accountlng problems of Eastem Europe

Introduction

Accountmg in centrally planned economies

Accounting developments

Role of the developed countries

Accounting in reforming countries

Summary

References

Appendix 1: the expanding European Community

Appendix 2: Eastem Europe today

lO intematlonal accountlng harmonlzation

introduction

Arguments supporting harmonization

Obstades and deterrents to harmonization

Public-sector organizations

Private-sector organizations

Summary

References

ll Technlcal issues l

introduction

Group accounts

Foreign currency translation

Segmental reporting

Summary

References

12 Technical issues ll

introduction

peferred tax

Leasing

Stocks (inventories) and long-term contracts

Research and development

Post-retirement benefits

Other techoical issues

Summary

References

13 Analysls and interpretatlon of forelgn flnanclal

statements

Introduction

Problems for preparers

Problems for users

Culture

Summary

References

Dlscusslon questions

Questions related to Chapter l

Questions related to Chapters 2-7

Questions related to Chapters 8-l0

Questions related to Chapters ll-l3

index

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