International Group Accounting (RLE Accounting) (Hardcover)

Hardcover. The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within. This book presents an overview of the European Community harmonization process, as well as national discussions of group and accounting practices in all EC member states and other countries including the USA, Japan and Switzerland. A number of significant international issues are analysed, including goodwill, foreign currency translation and segment reporting. Shipping may be from our Sydney, NSW warehouse or from our UK or US warehouse, depending on stock availability.