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International Accounting
 
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International Accounting [Hardcover]

Frederick Choi , Fredrick S. Choi , Gerhard G. Mueller
3.0 out of 5 stars  See all reviews (2 customer reviews)

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Hardcover CDN $139.95  
Hardcover, November 1998 --  
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Book Description

*For upper-level undergraduate/graduate- *level courses in International Accounting. This updated, streamlined, and finely-focused edition of the pioneering text in the field offers a concise, comprehensive, and student-friendly introduction to International Accounting. A multinational approach to a multinational topic, it is written from an accounting perspective - rather than a legal, socioeconomic, or multinational business perspective - and features current cases from developed and emerging nations alike.

From the Inside Flap

This book is written with the express purpose of sensitizing students to the international dimensions of accounting and financial reporting. The world in which they will pursue their professional careers is a world dominated by global business and investment decisions. As most of these decisions are premised on financial data, a knowledge of international accounting is crucial for achieving proper understanding in international business and financial communications. Although ideal for upper division undergraduate students and masters students, we are pleased that contents of this award-winning effort have also benefited practicing accountants, financial executives, investment managers, accounting educators, and professional administrators around the world.

Our revision of a work that has spanned three decades features a number of enhancements. These include:

  • Capital market, managerial, taxation, and institutional updates reflective of current trends and issues
  • Discussion of the newly restructured International Accounting Standards Board
  • Revised discussion of reporting and disclosure practices with many new examples from both developed and emerging market countries
  • Expanded listings of relevant international Web site addresses and data sources Many new discussion questions, exercises, and cases
--This text refers to an alternate Hardcover edition.

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3.0 out of 5 stars (2 customer reviews)
 
 
 
 
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5.0 out of 5 stars International Accounting, April 12 2002
By 
"clf7" (San Antonio, TX USA) - See all my reviews
This book, written as a text for accounting/business students, provides an excellent overview of accounting standards around the world. Rather than providing a detailed listing of accounting standards for each country (best left for reference texts and online, easily updatable sources) the authors focus on the key features of accounting standards, disclosures and harmonization efforts worldwide.

This book provides an excellent, basic primer in international accounting. It is easily read by anyone with a basic understanding of business and finance and/or accounting. The authors provide numerous examples of international financial reporting, taken from actual financial statements and annual reports.

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1.0 out of 5 stars Useful but over priced, Feb 4 2001
By 
"tseant" (Tokyo, Japan (formerly Sydney, Australia)) - See all my reviews
This review is from: International Accounting (Hardcover)
A useful book that provides a good summary comparing differing Accounting Standards and approaches between countries. However, it is not worth the price. It is supposedly written for later year undergraduate and masters accounting students. It is more suitable for general second year accounting students. Plus, as I am working with a multinational European bank in Japan, the book is, rapidly becoming, out of date. There is none of the simply but incisive commentary which can be found in other books about the differences and outcomes of general accounting principals drawn from different countries.
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Most Helpful Customer Reviews on Amazon.com (beta)
Amazon.com: 2.8 out of 5 stars (4 customer reviews)

9 of 9 people found the following review helpful
5.0 out of 5 stars International Accounting, April 12 2002
By "clf7" - Published on Amazon.com
This review is from: International Accounting (Hardcover)
This book, written as a text for accounting/business students, provides an excellent overview of accounting standards around the world. Rather than providing a detailed listing of accounting standards for each country (best left for reference texts and online, easily updatable sources) the authors focus on the key features of accounting standards, disclosures and harmonization efforts worldwide.

This book provides an excellent, basic primer in international accounting. It is easily read by anyone with a basic understanding of business and finance and/or accounting. The authors provide numerous examples of international financial reporting, taken from actual financial statements and annual reports.


7 of 9 people found the following review helpful
1.0 out of 5 stars Useful but over priced, Feb 3 2001
By "tseant" - Published on Amazon.com
This review is from: International Accounting (Hardcover)
A useful book that provides a good summary comparing differing Accounting Standards and approaches between countries. However, it is not worth the price. It is supposedly written for later year undergraduate and masters accounting students. It is more suitable for general second year accounting students. Plus, as I am working with a multinational European bank in Japan, the book is, rapidly becoming, out of date. There is none of the simply but incisive commentary which can be found in other books about the differences and outcomes of general accounting principals drawn from different countries.

3 of 4 people found the following review helpful
2.0 out of 5 stars Not suitable for an online course, May 5 2007
By Markus Girstmair "trust but verify" - Published on Amazon.com
This review is from: International Accounting (Hardcover)
Maybe I am not as smart as the reviewer from Texas who gave this book five stars. I profoundly disliked this textbook. At best it is a mediocre piece of work.

Here are my gripes:

a) The authors do not concentrate on the essential. Particularly painful for me were chapters 3 and 4. There were so many long narratives that touched on insignificant things. See page 132: What changed in accounting when Mexico declared independence from Spain? Instead, information of relevance is missing. For example the accounting for pension liabilities in other countries should have been examined closer.

b) Explanations are complicated and long.

c) One is unnecessarily burdened with references to what happened in the past. Who cares what regulation was passed in 1965 when it is no longer in effect today. Such references may be appropriate for a research paper, but not for a textbook. When we get out in the real world, it will be more important to know what rules are in effect at this point.

Overall, it was a drag studying from this book week by week. Isn't there anything better out there on international accounting?
 Go to Amazon.com to see all 4 reviews  2.8 out of 5 stars 
 
 
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