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. Causes of International Differences
- 2. Major International Differences in Financial Reporting
- 3. International Classification of Financial Reporting
- 4. Harmonization and International Accounting Standards
- 5. Inflation Accounting
- 6. Classification and Harmonization of Corporate Income Taxes
- 7. Tax Policy and Tax Administration
- 8. Fundamental Corporate Tax Reform
- 9. Management Accounting
- 10. Indian and International Accounting Standards & Practices
- 11. Accounting Standards
- Lastcover
