Country studies in international accounting: Americas and the Far East, Volume 2
This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East. The volume comprises of 22 articles, and is divided into five parts. The first part focuses on aspects of standard setting in certain countries, including Australia, Japan, the United States and China. The second part is about disclosure choices of companies. Studies of companies from Japan, Mexico and Taiwan are represented. The third part is concerned with comparisons with US GAAP, with special reference to comparisons between Japanese and US GAAP. Part four is about foreign currency translation by US multinationals, specifically issues related to SFAS No. 52. The final part is about geographic segment reporting by US multinationals.
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Bimal K Prodhan and Malcolm C Harris 1989 Systematic
Jiashu Ge and Z Jun Lin 1993 Economic Reforms
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AARF accounting measures accounting policy determination accounting practices accounting principles accounting profession accounting regulations Accounting Research Accounting Standards Board adjustment agenda AICPA analysis annual reports ASRB ASRB's assets associated audit Australian Accounting book value Business capital Certified Public Accountants coefficient companies corporate disclosure correlation countries cross-holdings cultural depreciation determination in Japan earnings forecasts economic effect equity FASB filing Financial Accounting Standards financial disclosure financial reporting financial statements forecast errors foreign currency functional currency GAAP differences GAAP earnings income income effect Institute interest International Accounting investors issue Japan Japanese Journal of Accounting Keidanren leases McKinnon Ministerial Council Ministry of Finance NCSC non-U.S. GAAP Panel power distance price-earnings ratio professional Public Accountants ratio reconciliation regression regulatory space response sample Securities SFAS 52 shareholders significant standard-setting stock exchange subsidiaries Table tests tion U.S. dollars U.S. GAAP value-relevant variables