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OverviewThis sixth volume in the series deals with such topics as international accounting theory, Australian accounting standard setting and the conceptual framework project, country studies and technical studies, and international management accounting. Full Product DetailsAuthor: Kenneth S MostPublisher: Elsevier Science & Technology Imprint: JAI Press Inc. Volume: 6 Dimensions: Width: 15.60cm , Height: 2.20cm , Length: 23.40cm Weight: 0.650kg ISBN: 9781559385992ISBN 10: 1559385995 Pages: 364 Publication Date: 01 May 1994 Audience: Professional and scholarly , Professional and scholarly , Professional & Vocational , Professional & Vocational Format: Hardback Publisher's Status: Out of Print Availability: Out of print, replaced by POD We will order this item for you from a manufatured on demand supplier. Table of ContentsIntroduction, Kenneth S. Most. Part 1 International accounting theory: toward the international harmonization of accounting, Kenneth S. Most; Australian accounting standard setting and the conceptual framework project, Rex A. Coris and John J. Stauton. Part 2 Country studies: accounting and reporting in Spain, Jose A. Lainez; financial statement analysis and the profitability of risk-based investment strategy - evidence from the Korea Stock Exchange, Hay Y. Chung and Jeong-Bon Kim; an empirical analysis of pan-Pacific accounting practices in the 1970s, David C. Yang and Chan M. Lee; setting accounting standards in Singapore, Kang-Hong Han. Part 3 Technical studies: cash flow statements - the Australian experience, Christine L. Yap; the impact of SDAS 52 on the accuracy and dispersion of earnings expectations, Jang Youn Cho and Andrew Pitcher. Part 4 International management accounting: management accounting in multinational companies - typical data adjustments and unresolved problems, Hanns Martin W. Schoenfeld; inventory accounting and just-in-time production - a Taiwanese experience, Miin H. Guo. Part 5 International auditing: a comparison of internal control and audit judgements between US and Australian internal auditors, Bryan K. Church and Arnold Schneider. Part 6 Cross-cultural studies: Japanese and American accounting - explaining the differences, Robert Bloom et al; the impact of a noncognitive factor on the performance of accounting students - a Third World perspective, Rifaat Ahmed Abdel Karim and Ali Mohamed Ibrahim; the comparative development of the accounting profession in England, the United States and Australia - a sociological interpretation, Mary A. Flanigan et al. Part 7 International government accounting: cultural influences and governmental accounting systems - a comparative analysis of three developing countries, Stanley Y. Chang and Saleha B. Khumawala.ReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |