Handbook of International AccountingFrederick D. S. Choi As the global economy develops, international accounting has become an important and volatile field. This reference work aims to cover all important topics and keep readers up-to-date with on-going developments. Coverage includes the accounting function and practices, technical issues like currency transactions, pricing, pensions, leasing, financial reporting and disclosures, auditing, planning and control, and accounting standards. |
Contents
INTERNATIONAL FINANCIAL ANALYSIS | 3-20 |
Internationalization of the Financial Services Industry | 3-28 |
WORLD SCENE OF ACCOUNTING PRACTICES | 3-37 |
Copyright | |
28 other sections not shown
Common terms and phrases
accounting principles adjustments amortization amount analysis Annual N.P. Hard auditing standards auditor balance sheet Bank basis Canada capital markets cash flow companies Company Law competitive consolidated financial statements corporate cost deferred taxes depreciation differences disclosed disclosure requirements earnings Eastco economic effect employees English Annual European example exchange rate Exhibit expense FASB financial information financial reporting financial statements firms Foreign Currency Translation forward contract global goodwill guidelines harmonization historical cost I/S Acs IASC IFAC included income statement income taxes industry inflation institutions international accounting standards inventory investment investors IOSCO issuers issues Japan Japanese liability LIFO loss member countries ments multinational N.P. Hard Copy OECD Online operations pension percent period policies profit regulators result securities segment Selected B/S Seventh Directive SFAS share shareholders Stock Exchange strategic subsidiaries swap transactions U.S. dollars U.S. GAAP United Kingdom Yes Yes Yes