International Financial Reporting : A Comparative International Survey of Accounting Requirements and Practices in 30 Countries

This book provides a comparative international survey of company financial reporting requirements and practices in 30 countries from most regions of the world. It is based on an extensive survey of legal and other documents and financial reports carried out in each country. The book specifies the sources of authoritative pronouncements, whether from legal, professional accountancy or stock exchange bodies, and also indicates the financial reporting practices adopted by large companies in each country. Front Matter....Pages i-v Introduction....Pages 1-6 How to Use the Book....Pages 7-9 Influences on Accounting Development....Pages 11-28 Accounting Concepts and Policies....Pages 29-38 Income and Asset Measurement....Pages 39-185 Funds Statements....Pages 187-221 Group Accounts....Pages 223-301 Inflation Accounting....Pages 303-330 Foreign Currency Translation....Pages 331-356 Segmental Reporting....Pages 357-405 Forecasts, Contingencies and Post Balance Sheet Events....Pages 407-449 Social Reporting....Pages 451-512 Interim Reporting....Pages 513-544 Back Matter....Pages 545-584