Title:
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INTERNATIONAL ACCOUNTING
GENERAL ISSUES AND CLASSIFICATION |
By: |
Christopher W. Nobes (Editor) |
Format: |
Hardback |

List price:
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£226.00 |
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ISBN 10: |
1858981484 |
ISBN 13: |
9781858981482 |
Publisher: |
EDWARD ELGAR PUBLISHING LTD |
Pub. date: |
1 January, 1996 |
Edition: |
Illustrated edition |
Series: |
The Library of International Accounting 1 |
Pages: |
384 |
Description: |
Examining the scope of and the reasons for studying international accounting, this study surveys the degree of accounting difference internationally and the reactions to this of companies and users of financial statements. Similarities and differences in accounting are incorporated. |
Synopsis: |
This volume contains 21 papers divided into three parts: introductory issues; the measurement and effects of diversity; and classification. The final parts looks at the scope of and the reasons for studying international accounting. There are also some papers on the causes of international differences, in particular the effects of international influences on a country's accounting practices. The papers in the second part examine the degree of accounting difference internationally and the reactions to this of companies and users of financial statements. The third part looks at several attempts to put countries into groups by similarities and differences in accounting. Several of these papers refer critically to others in the group, so that a corpus of knowledge in this field has been built up. |
Publication: |
UK |
Imprint: |
Edward Elgar Publishing Ltd |
Returns: |
Returnable |