This is the second edition of a 2 volume reference work on international accounting. It covers European regimes, the US, Asia Pacific, the EU and IASC standards (International Accounting Standards Committee). It is intended as a working tool to enable practitioners to compare world accounting regimes in detail, and to distinguish between different methods of company reporting. Each entry is written by a national expert in order to provide a clear picture of company reporting as it is practised in that country. Its standardized format allows comparison of accounting principles for individual company accounts and consolidation and rules for group accounts. The objectives are to present national accounting standards and practice in such a detailed manner that it is possible to compare country to country. This second edition includes seven new countries and coverage of derivative instruments for all accounting systems. Coverage of the US, the UK and the IASC will be increased by 50 percent. Country coverage: new are Argentina, Brazil, Finland, Italy, Norway, Portugal and Mexico; coverage on the following countries is updated - Austria, Australia, Belgium, Canada, Denmark, EU, Finland, France, Germany, IASC, Japan, Netherlands, Spain, Sweden, Switzerland, UK and USA.
