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Country Studies in International Accounting – Americas and the Far East

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Country Studies in International Accounting – Americas and the Far East

9781858982250 Edward Elgar Publishing
Edited by Gary K. Meek, Oscar S. Gellein/Deloitte and Touche Professor of Accounting, Oklahoma State University, US
Publication Date: 1996 ISBN: 978 1 85898 225 0 Extent: 512 pp
This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East.

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

The volume comprises of 22 articles, and is divided into five parts. The first part focuses on aspects of standard setting in certain countries, including Australia, Japan, the United States and China. The second part is about disclosure choices of companies. Studies of companies from Japan, Mexico and Taiwan are represented. The third part is concerned with comparisons with US GAAP, with special reference to comparisons between Japanese and US GAAP. Part four is about foreign currency translation by US multinationals, specifically issues related to SFAS No. 52. The final part is about geographic segment reporting by US multinationals.
Contributors
25 articles dating from1983 to 1994
Contributors include: F.L. Ayres, S. Bandyopadhyay, P.R. Brown, C.W. Chow, P.A. Griffin, J.L. McKinnon, P.F. Pope, R.G. Walker
Contents
Contents: Acknowledgements Introduction Part I: Aspects of Standard Setting in Certain Countries Part II: Disclosure Choices Part III: Comparisons with U.S. GAAP Part IV: Foreign Currency Translation by U.S. Multinationals Part V: Geographic Segment Reporting by U.S. Multinationals Name Index

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