The New Environment in International Accounting: Issues and Practices

This volume thoroughly examines new devlopments in international accounting from economic and social, as well as from accounting viewpoints. It reflects the current tension between attempts at unification by international standard setters and the emergence of innovative forms of reporting, disclosure, and taxation, as various countries attempt to improve their reporting accuracy.

The product of this tension is the gradual but steady emergence of new accounting, reporting, disclosure, and taxation techniques of importance to the accounting practices of every country in the international arena.