Encyclopaedia of International Accounting
Description
Efforts are made to issue International Accounting which are in conformity with the provisions of the applicable laws, customs, usages and business environment in India. However, if a particular accounting is found-to be not in conformity with law, the provisions of the said law will prevail and the financial statements should be prepared in conformity with such law. In formulation of International Accounting, the emphasis would be on laying down accounting principles and not detailed rules for application and implementation thereof. As a result, the book is based on research conducted in several disciplines while offering a practical perspective. The book is appropriate for students in a number of programmes. It suits both undergraduate and master's-levei training courses in an account disciplines.
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Content
- Cover
- Halftitle
- Title
- Copyrights
- Contents
- Preface
- 1. International Differences in Accounting
- 2. Accounting in Germany
- 3. Accounting in French
- 4. Accounting in United Kingdom
- 5. Accounting in Japan
- 6. Accounting Needs of the Developing Countries
- 7. Accounting in Scandinavia
- 8. Accounting in Denmark
- 9. International Classification of Financial Reporting
- 10. Budget Classification Systems
- Lastcover
