Advances in International Accounting, Volume 16

Front Cover
J. Timothy Sale
Elsevier, Sep 30, 2003 - Business & Economics - 218 pages
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This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

 

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Contents

AN EXPLORATORY STUDY
1
A COMPARATIVE STUDY OF SOUTH ASIA
17
THE SPANISH EXPERIENCE
45
EVIDENCE FROM KOREA
67
THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS
85
PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34
105
A MULTINATIONAL STUDY
123
THE IMPORTANCE OF CURRENCYSPECIFIC TYPE AND DEGREE OF EXPOSURE
139
CHAPTER 9 THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA
153
A COMPARISON
175
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