国际比较会计

     Contents
   1 Introductlon to intemational accounttng
    Environmental factors
    Classification
    Summary
    References
   2 Europe l
    Introduction to Europe
    Accounting in Gemnany
    Introduction to the German business environment
    Legislative regulations
    Influence of the tax system
    The accounting profession
    Accounting principles and practices
    Summary - Germany
    Accounting in France
    Introduction to the French business environment
    Legislative regulations
    Influence of the tax system
    The accounting professlon
    Accounting principles and practices
    Summary - France
    The Netherlands
    Introduction to the Dutch business environment
    Legislative regulations
    The accounting profession
    Accounting and reporting guidelines
    Accounting prindples and practices
    Summary - The Netherlands
    Summary - Europe l
    References
    Appendix: Gennan, French and Dutch pro-forma
    financial statements
   3 Europe ll
    Accounting in Scandinavian countries
    Accounting in Denmark
    Legislative regulations
    The accounting profession
    Accounting principles and practices
    Summary - Denmark
    Accounting in Finland
    Accounting theory
    Legislatlve regulatlons
    The accounting profession
    Accounting principles and practices
    Summary - Finland
    Accounting in Sweden
    Legislative regulations
    The accountlng profession
    Accountmg principles and practices
    Summary - Sweden
    Accountmg in Norway
    Legislative regulations
    The accounting profession
    Accounting principles and- practices
    Summary - Norway
    References
    Appendix: typical Nordic finandal statement fomnats
   4 Europe lll
    Accountlng in Belgium
    Accounting in italy
    Accounting in Greece
    Accounting in Spain
    Accounting in Portugal
    Accounting in Switzerland
    Accounting in Austria
    Summary
    References
   5 Accountlng in the United States of America
    introduction to the USA
    introduction to the American business environment
    Legislative regulations
    The FASB Conceptual Framework
    Standard-setting and the AlCPA
    Other accounting bodies
    Accounting practices
    Audit requirements
    Published financial statements
    Summary
    References
   6 Accounting In japan
    Introduction to Japan
    Introduction to the Japanese buslness environment
    Legislative regulations
    Influence of the tax system
    Accounting profession
    Culture
    Accounting principles and practices
    Publlshed finandal statements
    Reporting under the Securities and Exchange Law
    Summary
    References
   7 Accountlng In the United Klngdom
    Introduction to the UK
    The UK business environment
    Legislative regulations
    Accounting standards
    Accounting practices
    Cashflow statements
    Summary
    References
    Appendix: illustrative examples
   8 Accountlng problems of developlng countries
    Introduction
    What is a developing country?
    What constitutes development?
    Accounting needs of developing countries
    Influence of colonialism
    Llnks with developed countries
    International and regional organizations
    Accounting in developing countries
    Summary
    References
    Appendix: United Nations country classification
   9 Accountlng problems of Eastem Europe
    Introduction
    Accountmg in centrally planned economies
    Accounting developments
    Role of the developed countries
    Accounting in reforming countries
    Summary
    References
    Appendix 1: the expanding European Community
    Appendix 2: Eastem Europe today
   lO intematlonal accountlng harmonlzation
    introduction
    Arguments supporting harmonization
    Obstades and deterrents to harmonization
    Public-sector organizations
    Private-sector organizations
    Summary
    References
   ll Technlcal issues l
    introduction
    Group accounts
    Foreign currency translation
    Segmental reporting
    Summary
    References
   12 Technical issues ll
    introduction
    peferred tax
    Leasing
    Stocks (inventories) and long-term contracts
    Research and development
    Post-retirement benefits
    Other techoical issues
    Summary
    References
   13 Analysls and interpretatlon of forelgn flnanclal
    statements
    Introduction
    Problems for preparers
    Problems for users
    Culture
    Summary
    References
   Dlscusslon questions
   Questions related to Chapter l
   Questions related to Chapters 2-7
   Questions related to Chapters 8-l0
   Questions related to Chapters ll-l3
   index