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International Financial Reporting and Analysis: A Contextual Emphasis.

International Financial Reporting and Analysis: A Contextual Emphasis. 国際的財務報告と分析

・ISBN 978-0-256-13998-3 hard

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著者・編者Haskins, M. E. / K. R. Ferris et al.,
出版社(Irwin, US)
出版年月1996
ページ数881 pp.
言語ENG
ニュース番号<421-474 427-461>

解説

This text introduces students to international finacial reporting practices and their contextual factors, with the aim of understanding the reasons for diversity in national practices. There are four chapters on financial analysis, and international cases help students place the material in a business problem-solving context. The text is accompanied by corporate annual reports from the seven countries examined - Britain, Germany, Japan, Sweden, Brazil, South Korea and Italy. In addition, comparative accounting and reporting practices for 11 additional countries are summarized in an Appendix.