This important volume contains research articles about
international accounting issues related to the countries of the
Americas and the Far East. The volume comprises of 22 articles, and
is divided into five parts. The first part focuses on aspects of
standard setting in certain countries, including Australia, Japan,
the United States and China. The second part is about disclosure
choices of companies. Studies of companies from Japan, Mexico and
Taiwan are represented. The third part is concerned with
comparisons with US GAAP, with special reference to comparisons
between Japanese and US GAAP. Part four is about foreign currency
translation by US multinationals, specifically issues related to
SFAS No. 52. The final part is about geographic segment reporting
by US multinationals.
General
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