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Country Studies in International Accounting. : Americas and the Far East. 国際会計と国別研究－南北アメリカと東アジア諸国
・ISBN 978-1-85898-225-0 hard GB£ 242.00
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| 著者・編者 | Meek, Gary K. (ed.), |
|---|---|
| シリーズ | The Library of International Accounting |
| 出版社 | (E. Elgar, UK) |
| 出版年月 | 1996 |
| ページ数 | 512 pp. |
| 言語 | ENG |
| ニュース番号 | ＜418-587 419-466＞ |
解説
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.