Reviews (1)

Most comprehensive overview of int'l accounting guidlines
For accounting professionals, bankers, and investment research analysts, this book provides indepth analysis of the local accounting guidelines throughout the world. International Corporate Finance Houses should not be without one. The book, published in conjuntion with KPMG, covers Europe, the US and Canada, and a number of the major countries in Asia, including Japan, Taiwan and India. The two volume text includes a well organized matrix of major accounting issues, and their treatment under local GAAP. In addition, each country chapter is divided between parent and consolidated accounting rules. Of primary importance to deal makers will be the attention to detail behind disclosure requirements for each country ... Read more

Book Description

The new global climate of free enterprise has brought with it a proliferation of offshore financial centers that presumably have important roles to play in the emergent global economy. The air of secrecy that appears to pervade the activities of offshore financial centers may well slant or obscure any real understanding of the functions of such centers. The authors investigate the role of major international accounting firms and their services in the processes of business facilitation in the locations that host these centers. By focusing the investigation upon the role of the accounting firms in offshore financial centers, the authors gain a better grasp of the real or potential impacts of the firms in the global economy and in the jurisdictions that host them. Not only do the authors provide a detailed assessment of what the major accounting firms are actually doing in the centers, but they point out what attributes are needed by jurisdictions hoping to succeed as offshore financial centers. The centers included are Antigua, Barbuda, the Bahamas, Barbados, Bermuda, the Cayman Islands, the Channel Islands, the Isle of Man, Gibraltar, Malta, Cyprus, Bahrain, the United Arab Emirates, Mauritius, the Seychelles, Singapore, and Vanuatu. ... Read more

Book Description

This digital document is an article from Journal of International Accounting Research, published by American Accounting Association on January 1, 2004. The length of the article is 908 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: John Flower with Gabi Ebbers, editors, Global Financial Reporting.(Book Review)
Author: Samir I. Nissan
Publication: Journal of International Accounting Research (Refereed)
Date: January 1, 2004
Publisher: American Accounting Association
Volume: 3Issue: 1Page: 86(2)

Article Type: Book Review

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Book Description

This report offers insights into the controversial practice of accrual budgeting, a budgetary practice common in developed nations, but which has only recently begun to be utilized in developing nations. In the absence of practical guidelines and reference materials for this relatively new procedure, this work draws on lessons learned by the Asian Development Bank in working with countries to improve their financial management and suggests a measured approach to gradually improving governmental accounting arrangements. By doing so, nations are encouraged to chart a step-by-step course from a cash accounting standard to eventual adoption of accrual accounting practices. ... Read more

Book Description

A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, is to be created. Similarly, essential to the creation of an economic order is economic development. Riahi-Belkaoui explicates the relationship between accounting and economic order and between that and the determinants of accounting development. He then studies the relationship between accounting and economic development, and between their respective determinants. Accountants, specialists and executives concerned with economic development will find the book an important addition to their most necessary professional resources. ... Read more

Book Description

This comprehensive volume presents a selection of country studies on European Accounting published since 1995. It concentrates on financial accounting, but also gives research on management accounting, auditing, professionalization, history and critical accounting. It sheds light on financial reporting as it is currently practiced, as well as on the regulatory framework and the accounting environment. The articles range from descriptions of the development of accounting systems in the transitional economies of Eastern Europe to analyses of theory and practice in Western European countries with a more established research tradition.

This collection has international appeal and can be appreciated with relatively limited prior knowledge of the countries or specific techniques. ... Read more

Book Description

This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East.

The volume is divided into three parts. The first part focuses accounting regulations and policy choice. The second and third parts look at disclosure practices, the properties of accounting earnings, and the value relevance and informativeness of accounting information. Part II examines the Americas, whilst Part III considers the Far East. ... Read more

Book Description

This digital document is an article from Accounting Historians Journal, published by Academy of Accounting Historians on June 1, 2003. The length of the article is 12954 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Corporatism, liberalism and the accounting profession in Portugal since 1755.
Author: Lucia Lima Rodrigues
Publication: Accounting Historians Journal (Refereed)
Date: June 1, 2003
Publisher: Academy of Accounting Historians
Volume: 30Issue: 1Page: 95(34)

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Book Description

This digital document is an article from Accounting Review, published by American Accounting Association on July 1, 2003. The length of the article is 20449 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: The world price of earnings opacity.
Author: Utpal Bhattacharya
Publication: Accounting Review (Refereed)
Date: July 1, 2003
Publisher: American Accounting Association
Volume: 78Issue: 3Page: 641(38)

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Book Description

This digital document is an article from National Underwriter Property & Casualty-Risk & Benefits Management, published by The National Underwriter Company on April 26, 2004. The length of the article is 1324 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: International standards offer benefits.(Accounting standards: consultant's perspective)(International Financial Reporting Standards)
Author: Jim Milholland
Publication: National Underwriter Property & Casualty-Risk & Benefits Management (Magazine/Journal)
Date: April 26, 2004
Publisher: The National Underwriter Company
Volume: 108Issue: 16Page: 24(2)

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Book Description

The internationalisation of business and the tendency of financial markets to become global means that companies and investors have to be prepared to address the accounting requirements of not only their own countries but also those of major trading partners. International Accounting is a student text which 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 Community 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. ... Read more

Book Description

This digital document is an article from Northern Ontario Business, published by Laurentian Business Publishing, Inc. on May 1, 2003. The length of the article is 552 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Tech firm answers call for billing solution: airport billing software revolutionalizes the way accounting systems track leases, apply rates. (Thunder Bay).(iFIDs.com; Thunder Bay International Airport Inc. and Aviation InterTech joint venture)
Author: Ian Ross
Publication: Northern Ontario Business (Magazine/Journal)
Date: May 1, 2003
Publisher: Laurentian Business Publishing, Inc.
Volume: 23Issue: 7Page: 2B(1)

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Book Description

This digital document is an article from Chinese Markets for Accounting Software, published by Asia Market Information & Development Company on January 1, 2003. The length of the article is 6434 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Business environment.
Publication: Chinese Markets for Accounting Software (Report)
Date: January 1, 2003
Publisher: Asia Market Information & Development Company
Page: NA

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Book Description

The China market for accounting, auditing and book keeping was worth RMB8.6 billion (US$1.04 billion) in 2001, having grown by 64.1% since 2000. The market had grown by 353.4% in the review period. China had 4,547 accountant's offices with 55,898 Certified Public Accountants (CPAs) in 2001. Since 1999, China opened the market to foreign accounting firms, since this time growth in these markets has been rapid. Euromonitor has extended its extremely successful range of Major Market Profiles to include new reports on key industries in China. Use these invaluable summaries as an introduction to current sales trends; a useful data solution for a last-minute presentation or to gauge opportunities in a new market. ... Read more