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Considerable effort has been made over the last ten years by institutions such as the EC, OECD, UNO and the IASC towards the harmonization of accounting standards. It is recognized, though, that uniformity and true comparability of financial statements cannot be achieved whilst accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EC. Each chapter is standardized for easy comparison and written by a recognized expert in his or her country. This ground-breaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context.