国际财务报告与分析 英文版PDF电子书下载

PARTⅠ International Financial Reporting and Standard Setting 3

1 Accounting and Its Global Contexts 3

Contents in Brief 3

2 Harmonization of International Accounting and Reporting Standards 28

3 Financial Reporting and the European Union 66

PARTⅡ Financial Statement Analysis 107

4 Financial Statement Analysis:An Overview 107

5 Financial Analysis:Further Considerations 204

6 Special Issues in Financial Analysis 279

7 Accounting for Foreign Operations 356

8 Great Britain 413

PARTⅢ Accounting Standards and Practices in Selected Countries 413

9 Germany 479

10 Japan 546

11 Sweden 612

12 Brazil 682

13 Republic of South Korea 727

14 Italy 770

PARTⅣ Harmonization of International Accounting and Reporting Standards Revisited15 Harmonization's Future 833

Appendix Ⅰ Comparative Accounting and Reporting Practices Around the World 846

Glossary 857

Index 872