[内容简介]
本书是比较国际会计的经典著作，也是该领域最有影响、最具权威性的教科书之一，已被全球许多著名大学选作教材。作者主要采用比较研究的方法，并借鉴法学、史学、管理学、财务学、税收学乃至自然科学等方面的理论和知识，以大量的研究材料、案例和详实的分析，客观地展示了各国的会计惯例，提示了财务报告差异的原因和国际协调的意义、障碍和进展。
Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. While the book's two main authors have written the majority of chapters, it includes several contributions from a diverse group of international experts, all of who are leading practitioners or academics. The book is split into four distinct parts with Part 1 giving an overview of international differences in accounting and financial reporting. Part 2 examines individual