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Interpreting United States Financial Statements (Hardback)Chris W. Nobes
Hardback Published: 01/11/1988
- Not available
The commercial world is becoming increasingly internationalized. Many companies not based in the USA own subsidiaries there and many US-based multinationals own subsidiaries in other parts of the world. Also, financial institutions all around the world need to advise personal and corporate clients about investing in or lending to US companies. This book is intended to help accountants and managers in companies that own or are owned by US companies; and to help brokers, bankers, analysts and journalists to interpret US financial statements. US and UK accounting procedures are compared as the author believes this to be the most appropriate comparison, since the greatest bilateral mutual investments of the UK are in the US and vice versa. In addition, the London and New York Stock Exchanges have the largest number of listed companies. A further reason for this comparision is that the UK and EEC reporting practices are now being harmonized and that UK accounting is similar to that of Australia, New Zealand, Honk Kong and Singapore. Nevertheless the book is intended to readers throughout the world and it is hoped that, where contrasts are useful, the US/UK comparison will be the most appropriate to illustrate the particular features of US financial reporting.
Publisher: LexisNexis UK