本书是比较国际会计的经典著作,也是该领域*有影响、*具权威性的教科书之一,已被许多**大学选作教材。作者主要采用比较研究的方法,并借鉴法学、史学、管理学、财务学、税收学、乃至自然科学等方面的理论和知识,以大量的研究材料、案例和详实的分析,客观地展示了各国的会计惯例,揭示了财务报告差异的原因和国际协调的意义、障碍和进展。

Contributors
Preface
Part I CONTEXT OF INTERNATIONAL ACCOUNTING
1 Introduction
Conterns
Objectives
1.1 The scale of differences
1.2 The importance of comparative accounting
1.3 The nature and growth of MNEs
1.4 Choice of country studies
Summary
References
Useful websites
Questions
2 Cause of international differences
Conterns
Objectives
2.1 Introduction
2.2 External environment and culture
……
Summary
References
Useful websites
Questions
3 Some major international differences in financial reporting
4 International classification of financial reporting
5 International harmonization of accounting
6 The requirements of International Financial Reporting Standards
Part II COUNTRY STUDIES
7 Financial reporting in the United Kingdom
8 Financial reporting in the United States
9 Financial reporting in the Netherlands
10 Financial reporting in France
11 Financial reporting in Germany
12 Financial reporting in Japan
13 Financial reporting in nine other important countries
14 Financial reporting in Central and Eastern Europe and in China
Part III ISSUES IN INTERNATIONAL ACCOUNTING
15 Consolidation
16 Foreign currency translation
Part IV ANALYSIS
17 International financial analysis
Glossary of abbreviations
Suggested answers to some of the end of chapter questions


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本书是比较国际会计的经典著作,也是该领域*有影响、*具权威性的教科书之一,已被许多**大学选作教材。作者主要采用比较研究的方法,并借鉴法学、史学、管理学、财务学、税收学、乃至自然科学等方面的理论和知识,以大量的研究材料、案例和详实的分析,客观地展示了各国的会计惯例,揭示了财务报告差异的原因和国际协调的意义、障碍和进展。