International Accounting

Peter Walton is Emeritus Professor of Accounting at The Open University and at the ESSEC Business School. He is a Chartered Certified Accountant and worked for British and French multinationals before becoming a researcher and journalist. He has taught in France, Switzerland, the USA and the UK.

• 1. Country Differences and Harmonisation, Axel Haller and Peter Walton.2. International Accounting Standards, Bernard Raffournier and Peter Walton.3. Accounting in the United States, Gary K Meek.4. Accounting in Germany, Axel Haller.5. Accounting in France, Christian Hoarau.6. Accounting in the United Kingdom, Peter Walton.7. Accounting in Japan, Etsuo Sawa.8. Accounting in Italy, Stefano Zambon.9. Accounting in Belgium, Ann Jorissen.10. Accounting in the Netherlands, Leo van der Tas.11. Accounting in Spain, Begona Giner Inchausti.12. Accounting in Australia, Terry Heazlewood.13. Accounting in Scandinavia, Kristina Artsberg and Hans R. Schwenke.14. Accounting in Eastern Europe: From Communism to Capitalism, Jaques Richard.15. Accounting in the Russian Federation, Tatiana Krylova.16. Accounting Needs of Developing Countries, UNCTAD Secretariat.17. Multinational Companies and International Capital Markets, Wolf Bay and Hans-Georg Bruns.18. Foreign Currency Translation, Paul A. Taylor.19. Segmental Reporting, Axel Haller20. The Audit of Multinationals, Marco Rochat and Peter Walton.21. Accounting Differences and Financial Statement Analysis, Bernard Raffournier and Peter Walton.Index.

Contributors Preface Acknowledgements 1. Country Differences and Harmonisation, Axel Haller and Peter Walton 2. International Accounting Standards, Bernard Raffournier and Peter Walton 3. Accounting in the United States, Gary K Meek 4. Accounting in Germany, Axel Haller 5. Accounting in France, Christian Hoarau 6. Accounting in the United Kingdom, Peter Walton 7. Accounting in Japan, Etsuo Sawa 8. Accounting in Italy, Stefano Zambon 9. Accounting in Belgium, Ann Jorissen 10. Accounting in the Netherlands, Leo van der Tas 11. Accounting in Spain, Begona Giner Inchausti 12. Accounting in Australia, Terry Heazlewood 13. Accounting in Scandinavia, Kristina Artsberg and Hans R. Schwenke 14. Accounting in Eastern Europe: From Communism to Capitalism, Jaques Richard 15. Accounting in the Russian Federation, Tatiana Krylova 16. Accounting Needs of Developing Countries, UNCTAD Secretariat 17. Multinational Companies and International Capital Markets, Wolf Bay and Hans-Georg Bruns 18. Foreign Currency Translation, Paul A. Taylor 19. Segmental Reporting, Axel Haller 20. The Audit of Multinationals, Marco Rochat and Peter Walton 21. Accounting Differences and Financial Statement Analysis, Bernard Raffournier and Peter Walton Index