International accounting summaries: a guide for interpretation and comparison

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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This reference covers the latest comparative accounting information for 37 countries and answers questions vital to the understanding of foreign financial statements. The book is organized into chapters that focus on individual countries. Each chapter includes detailed information about generally accepted accounting principles of that country, auditing requirements, financial reporting and joint ventures. It presents in-depth discussions of the latest developments affecting the International Accounting Standards Committee and the European Community. Also included is a glossary that clarifies the meaning of accounting terms to help the reader understand variations in accounting principles from country to country.

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