New Environment in International Accounting
14 days return policy
Shipping & Delivery
Product details
- ISBN 9780899302676
- Publication Date: 07 Sep 1988
- Publisher: Bloomsbury Publishing Plc
- Publication City/Country: US
- Product Form: Hardback
Secure
checkout
Fast Shipping
Easy returns
Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in the recent developments in international accounting. Journal of Accountancy
This volume thoroughly examines new devlopments in international accounting from economic and social, as well as from accounting viewpoints. It reflects the current tension between attempts at unification by international standard setters and the emergence of innovative forms of reporting, disclosure, and taxation, as various countries attempt to improve their reporting accuracy. The product of this tension is the gradual but steady emergence of new accounting, reporting, disclosure, and taxation techniques of importance to the accounting practices of every country in the international arena.
AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago.
