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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