Readings in International Accounting

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ISBN: 9780415136860 | 0415136865
Cover: Paperback
Copyright: 8/1/1996

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Supplemental Materials

The International Harmonization of Accounting: In Search of Influence	p. 3
Harmonization of Accounting Standards in the EC: Is it the Beginning or is it the End?	p. 16
Competition Spurs Worldwide Harmonization	p. 26
International Accounting Harmonization: The Impossible (and unnecessary?) Dream	p. 31
Should Accounting Practices be Universal? Different Needs for Different Creeds	p. 36
Dispelling Arguments Against International Accounting Standards	p. 46
Wider Still and Wider: The International Expansion of the Accounting Profession	p. 57
An International Comparison of Conceptual Frameworks of Accounting	p. 61
The Interaction Between National and Organizational Cultures in Accounting Firms	p. 75
Accounting Practices in Developing Countries: Colonialism's Legacy of Inappropriate Technologies	p. 91
The IASC'S Comparability Project: Will it Bridge the Divide Between UK and US GAAP?	p. 111
How a Proposed Accounting Change Threatened an Industry: Differences in Accounting Theory Almost Soured Hawaii's Sugar and Pineapple Industry	p. 118
The Relationship of Financial and Tax Accounting in Germany: A Major Reason for Accounting Disharmony in Europe	p. 128
Changing Rules of Accounting in Poland	p. 145
Accounting Systems in Developing Nations: The Nigerian Experience	p. 157
Adoption of International Accounting Standards by Papua New Guinea: Is There An Alternative	p. 169
The Accounting Profession in the People's Republic of China	p. 175
Foreign Currency Translation: A Challenge for Europe	p. 187
EC Group Accounting: Two Zillion Ways To Do It	p. 201
Some Reflections on the Uses of the Cash Flow Statement in Australia, New Zealand, the UK and the USA	p. 206
The Classification of Leases by Lessees in the United States and the Netherlands: A Comparative Study	p. 218
European Unification, Accounting Harmonization and Social Disclosures	p. 233
Transfer Pricing Determinants of US Multinationals	p. 247
How to Motivate and Evaluate Managers With International Transfer Pricing Systems	p. 265
Assessing Foreign Subsidiary Performance: A Multinational Comparison	p. 274
German Management Accounting	p. 288
Exploring the Effect of Non-Financial Indicators on Return on Investment in Multinational Companies	p. 291
The Environment and the Audit Profession: A Dutch Research Study	p. 306
Municipal Accounting in Spain	p. 313
Financial Structure and Bankruptcy: Risk in Japanese Companies	p. 317
All the World's a Ratio: The Boom in International Portfolio Investment is Stimulating New Ways of Comparing Stockmarkets	p. 335
International Differences in Gearing: How Important are they?	p. 338
Analyzing Foreign Financial Statements: The Use and Misuse of International Ratio Analysis	p. 351
Going Global: A Toronto-to-Tokyo Guide to the Intricacies of Foreign Stock Listings	p. 374
Author Index	p. 387
Subject Index	p. 393
Table of Contents provided by Blackwell. All Rights Reserved.

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