The financial analysis perspective that this text represents is an analytical approach to International Accounting. Instead of focusing on individual FASB's that constantly change, this text teaches students the concepts behind the standards. Along with this unique approach, the main strengths of this text are its plentiful end-of-chapter material and its use of focus countries to demonstrate accounting systems. This second edition will continue to build on those strengths, as well as update focus countries.


TABLE OF CONTENTS

Part. I International Financial Reporting and Standard Setting
1 Accounting and Its Global Contexts
2 Harmonization of International Accounting and Reporting Standards
3 Financial Reporting and the European Union

Part. II Financial Statement Analysis
4 Financial Statement Analysis: An Overview
5 Special Issues in Financial Analysis
6 Accounting for Foreign Operations

Part. III Financial Reporting Practices and Contexts in Selected Countries
7 Great Britain
8 Germany
9 Japan
10 Sweden
11 Mexico
12 Republic of South Korea
13 Italy

App. I
App. II Overview of U.S. GAAP
Glossary
Index