International accounting / Steve Lawrence.

Includes bibliographies and index.

1. Introduction to international accounting. Environmental factors. Classification -- 2. Europe I. Accounting in Germany. Accounting in France. The Netherlands. Appendix: German, French and Dutch pro-forma financial statements -- 3. Europe II. Accounting in Scandinavian countries. Accounting in Denmark. Accounting in Finland. Accounting in Sweden. Accounting in Norway. Appendix: typical Nordic financial statement formats -- 4. Europe III. Accounting in Belgium. Accounting in Italy. Accounting in Greece. Accounting in Spain. Accounting in Portugal. Accounting in Switzerland. Accounting in Austria -- 5. Accounting in the United States of America. Introduction to the American business environment. Legislative regulations. The FASB Conceptual Framework. Standard-setting and the AICPA. Other accounting bodies. Accounting practices. Audit requirements. Published financial statements -- 6. Accounting in Japan. Introduction to the Japanese business environment.

Legislative regulations. Influence of the tax system. Accounting profession. Culture. Accounting principles and practices. Published financial statements. Reporting under the Securities and Exchange Law -- 7. Accounting in the United Kingdom. The UK business environment. Legislative regulations. Accounting standards. Accounting practices. Cashflow statements. Appendix: illustrative examples -- 8. Accounting problems of developing countries. What is a developing country? What constitutes development? Accounting needs of developing countries. Influence of colonialism. Links with developed countries. International and regional organizations. Accounting in developing countries. Appendix: United Nations country classification -- 9. Accounting problems of Eastern Europe. Accounting in centrally planned economies. Accounting developments. Role of the developed countries. Accounting in reforming countries. Appendix 1: the expanding European Community --

Appendix 2: Eastern Europe today -- 10. International accounting harmonization. Arguments supporting harmonization. Obstacles and deterrents to harmonization. Public-sector organizations. Private-sector organizations -- 11. Technical issues I. Group accounts. Foreign currency translation. Segmental reporting -- 12. Technical issues II. Deferred tax. Leasing. Stocks (inventories) and long-term contracts. Research and development. Post-retirement benefits. Other technical issues -- 13. Analysis and interpretation of foreign financial statements. Problems for preparers. Problems for users. Culture.