International financial reporting and analysis : a contextual emphasis

Haskins, Mark E.

International financial reporting and analysis : a contextual emphasis - 2nd edition - Boston : Irwin/McGraw-Hill, ©2000. - xii, 557 pages : illustrations ;

Includes index

Pt. I. International Financial Reporting and Standard Setting --
1. Accounting and Its Global Contexts --
2. Harmonization of International Accounting and Reporting Standards --
3. Financial Reporting and the European Union --
Pt. II. Financial Statement Analysis --
4. Financial Statement Analysis: An Overview --
5. Special Issues in Financial Analysis --
6. Accounting for Foreign Operations --
Pt. III. Financial Reporting Practices and Contexts in Selected Countries --
7. Great Britain --
8. Germany --
9. Japan --
10. Sweden --
11. Mexico --
12. Republic of South Korea --
13. Italy --
App. II. Overview of U.S. GAAP.

The financial analysis perspective that this text represents is an analytical approach to international accounting. Instead of focusing on individual FASBs that constantly change, this text teaches students the concepts behind the standards. Along with this approach, the main strengths of this text are its plentiful end-of-chapter material and its use of focus countries to demonstrate accounting systems. This second edition continues to build on those strengths, as well as update focus countries.

9780071165204 0071165207

9780072287622 0072287624

657.3 / HAS

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