International Accounting (4th Edition) [Hardcover]

Frederick D.S. Choi (Author), Carol A. Frost (Author), Gary K. Meek (Author)

Book Description

ISBN-10: 0130332720 | ISBN-13: 978-0130332721 | Publication Date: January 15, 2002 | Edition: 4

For upper-level undergraduate/graduate-level courses in International Accounting. This updated, streamlined, and finely-focused edition of the pioneering text in the field offers a concise, comprehensive, and student-friendly introduction to International Accounting. A multinational approach to a multinational topic, it is written from a financial reporting perspective-rather than a legal, socioeconomic, or multinational business perspective-and features current cases from developed and emerging nations alike.

Editorial Reviews

From the Publisher

This introduction to International Accounting is written from an accounting perspective -- rather than a legal, socioeconomic, or multinational business perspective. --This text refers to an alternate Hardcover edition.

From the Back Cover

Welcome to the world of international business! No matter where you look, the world is dominated by global business and investment decisions. Choi, Frost, and Meek present a dynamic, up-to-the-minute, and engaging introduction to international dimensions of accounting and financial reporting.

Highlights of the Fourth Edition include:

• A timely approach to capital market, managerial, taxation, and institutional material
• A review of the newly restructured International Accounting Standards Board
• A revised examination of accounting, reporting, and disclosure practices—now with many new examples from both developed and emerging market countries
• An expanded list of relevant international Web site addresses and data sources
• Many new discussion questions, exercises, and cases that cover a variety of situations and settings

Be sure to check out the text Web site at www.prenhall.com/choi for timely updates and additional materials.

See all Editorial Reviews

Product Details

• Hardcover: 544 pages
• Publisher: Prentice Hall; 4 edition (January 15, 2002)
• Language: English
• ISBN-10: 0130332720
• ISBN-13: 978-0130332721
• Product Dimensions: 9.4 x 7.2 x 1 inches
• Shipping Weight: 2 pounds
• Average Customer Review: 2.8 out of 5 stars  See all reviews (4 customer reviews)
• Amazon Best Sellers Rank: #3,044,300 in Books (See Top 100 in Books)

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Customer Reviews

Most Helpful Customer Reviews

9 of 9 people found the following review helpful:

5.0 out of 5 stars International Accounting, April 12, 2002

By 

"clf7" (San Antonio, TX USA) - See all my reviews

This review is from: International Accounting (4th Edition) (Hardcover)

This book, written as a text for accounting/business students, provides an excellent overview of accounting standards around the world. Rather than providing a detailed listing of accounting standards for each country (best left for reference texts and online, easily updatable sources) the authors focus on the key features of accounting standards, disclosures and harmonization efforts worldwide.

This book provides an excellent, basic primer in international accounting. It is easily read by anyone with a basic understanding of business and finance and/or accounting. The authors provide numerous examples of international financial reporting, taken from actual financial statements and annual reports.

7 of 9 people found the following review helpful:

1.0 out of 5 stars Useful but over priced, February 3, 2001

By 

"tseant" (Tokyo, Japan (formerly Sydney, Australia)) - See all my reviews

This review is from: International Accounting (3rd Edition) (Hardcover)

A useful book that provides a good summary comparing differing Accounting Standards and approaches between countries. However, it is not worth the price. It is supposedly written for later year undergraduate and masters accounting students. It is more suitable for general second year accounting students. Plus, as I am working with a multinational European bank in Japan, the book is, rapidly becoming, out of date. There is none of the simply but incisive commentary which can be found in other books about the differences and outcomes of general accounting principals drawn from different countries.

3 of 4 people found the following review helpful:

2.0 out of 5 stars Not suitable for an online course, May 5, 2007

By 

Markus Girstmair "trust but verify" (Severn, MD USA) - See all my reviews
(REAL NAME)   

This review is from: International Accounting (5th Edition) (Hardcover)

Maybe I am not as smart as the reviewer from Texas who gave this book five stars. I profoundly disliked this textbook. At best it is a mediocre piece of work.

Here are my gripes:

a) The authors do not concentrate on the essential. Particularly painful for me were chapters 3 and 4. There were so many long narratives that touched on insignificant things. See page 132: What changed in accounting when Mexico declared independence from Spain? Instead, information of relevance is missing. For example the accounting for pension liabilities in other countries should have been examined closer.

b) Explanations are complicated and long.

c) One is unnecessarily burdened with references to what happened in the past. Who cares what regulation was passed in 1965 when it is no longer in effect today. Such references may be appropriate for a research paper, but not for a textbook. When we get out in the real world, it will be more important to know what rules are in effect at this point.

Overall, it was a drag studying from this book week by week. Isn't there anything better out there on international accounting?