International Accounting
Description
First published in 1985, International Accounting: A Survey by J.M. Samuels and A.G. Piper offers a comprehensive exploration of global accounting practices and their evolution. Covering topics such as harmonization, classification, and the international dimensions of financial reporting, the book examines the role of accounting in economic development and the spread of ideas across borders. With detailed references to international standards and study group publications, it remains an essential resource for understanding global accounting frameworks.
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Content
1. Introduction and Definition 2. The Spread of Ideas 3. Descriptive, Comparative and Classification 4. Harmonization and/or Standardization 5. International Dimensions of Accounting and Financial Reporting Practice 6. Accounting and Economic Development 7. Conclusions Bibliography List of International Accounting Standards List of Accountants International Study Group Publications Index