Walton, Peter; Haller, A. and Raffournier, B.
International accounting. 2nd edition.
London: Thomson Learning.
The internationalisation of business and globalisation of financial markets require companies and investors to address not only their local accounting requirements but also those of major trading partners. This major second edition of International Accounting reflects the rapid move towards international standards over the last five years. The new edition includes: - a completely revised chapter on the International Accounting Standards Board - an update of all of the individual country chapters for recent changes in GAAP, particularly those brought about by increasing international influence - a new chapter on accounting in the Russian Federation - a new chapter on accounting in developing countries - major changes to the chapters on foreign currency translation and segmental reporting to reflect new international standards in these areas 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.
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