World Accounting

This practical guide covers international and U.S. accounting standards as well as accounting in 19 of our most important trading partners.

This practical guide provides overviews of accounting, disclosure, and attest standards and regulatory context for 30+ countries, including the United States, the United Kingdom, and Japan. In addition, a supra-national chapter covers the rules of the International Accounting Standards Board (IASB) and the International Organization of Securities Commissions (IOSCO). World Accounting offers invaluable assistance to globally active investors, analysts, and business managers.

Highlights include:

• Illustrative financial statements for each country
• Explanations of financial statement disclosures
• Treatment of auditing practices and requirements
• Discussion of unique practices
• Examination of differences between tax and financial statement treatment for each balance sheet category
• Accounting precepts, financial reporting objectives, and authoritative standard-setting bodies in each country
• Standard charts of accounts

  First published in 1986.

  3 Volumes; Looseleaf; updated annually.