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