International Accounting

• 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.

Contents

• Country differences and harmonization
• International Accounting Standards Board
• Accounting in the United States
• Accounting in Germany
• Accounting in France
• Accounting in the United Kingdom
• Accounting in Japan
• Accounting in Italy
• Accounting in Belgium
• Accounting in the Netherlands
• Accounting in Spain
• Accounting in Australia
• Accounting in Scandinavia
• Accounting in Eastern Europe: From communism to capitalism
• Accounting in the Russian Federation 348 Tatiana Krylova
• Accounting needs of developing countries 366 UNCTAD Secretariat
• Multinational companies and international capital markets
• Foreign currency translation
• Segmental reporting
• The audit of multinationals
• Accounting differences and financial statement analysis