International accounting / edited by Peter Walton, Axel Haller, Bernard Raffournier.

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	Contributors	viii
	Preface	xi
	Acknowledgements     xiii


1	Country, differences and
	harmonization
	Axel Haller and Peter Walton

2	International Accounting Standards
	Committee	31
	Bernard Raffournier

3	Accounting in the United States	56
	Gary K Meek


4	Accounting in Germany	78
	Axel Haller


5	Accounting in France	108
	Christian Hoarau


6	Accounting in the UK	130
	Peter Walton


7	Accounting in Japan	150
	Etsuo Sawa


8	Accounting in Switzerland	166
	Ann-Kristin Achleitner


9	Accounting in Italy	181
	Siefano Zambon



10	Accounting in Belgium	200
	Annjorissen


11	Accounting in the Netherlands	216
	Leo van der Tas


12	Accounting in Spain	230
	Begoha Giner Inchausti


13	Accounting in Australia	247
	Terry Heazlewood


14	Accounting in Scandinavia	268
	Kristina Artsberg


15	Accounting in Eastern Europe:
	from communism to capitalism	295
	Jacques Richard

16.	Comparative analysis of major
	accounting issues	324
	Axel Haller


17	Multinational companies and
	international capital markets	336
	Wolf Bay and Hans-Georg Bruns

18	Foreign currency translation	356
	Paul A. Taylor


19	Segmental reporting	389
	Axel Haller


20      Audit of multinationals                                           413
         Marco Rochat and Peter Walton


21	Accounting differences and financial
        statement analysis
        Bernard Raffournier and Peter Walton


Index                                                            449