International Accounting Summaries: A Guide for Interpretation and Comparison

Extensively revised and expanded, this edition covers different national accounting and reporting practices for 37 countries. Contains concise but comprehensive summaries of international accounting principles. Assists in evaluating performance and financial conditions of foreign subsidiaries, the merits of investment opportunities and potential acquisition targets. Provides pertinent information to structure business combinations and financing transactions in the most advantageous manner from a tax and financial reporting perspective. New features include a section on joint ventures in each chapter, an International Accounting Standards Disclosure/Compliance checklist and a pro-forma set of accounts according to International Accounting Standards.