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Accounting

Guide to sources of accounting, auditing and tax information

Related Aids

COUNTRY GUIDES

Some information on accounting and tax practices in foreign countries can be gleaned from international guides to doing business such as these:

Deloitte International Tax Guides

HLB International booklets

ICAEW Doing Business in ...

Lex Mundi Guides to Doing Business

EIU Country Commerce and Financial Services Reports (Database - ASU access only)

International Accounting Comparisons

CURRENT

  1. IAS Plus: Jurisdiction
    Website: http://www.iasplus.com/en/jurisdictions/jurisdictions

    Summarizes financial reporting requirements, use of International Financial Reporting Standards and other updates by jurisdiction for over 120 countries.
     
  2. KPMG Taxation of International Executives
    Website: https://home.kpmg.com/xx/en/home/insights/2009/06/taxation-international-executives.html

    Offers booklets for countries worldwide on handling taxes and social security for employees assigned overseas.
     
  3. Worldwide Tax Summaries
    Website: http://www.pwc.com/gx/en/tax/corporate-tax/worldwide-tax-summaries/taxsummaries.jhtml

    Summarizes key elements of corporate and individual taxes in 117 countries worldwide, covering tax rates and major features of the tax laws.

HISTORICAL

  1. European Accounting Guide
    Book: HF5616 .E8 E975 1995 High Density Collection
                HF5616 .E8 E975 2001 West Reference

    Gives an overview of accounting practices in 23 European countries. Each country's chapter has a section with background information on the history of local accounting and standard-setting practices followed by sections on financial statement requirements, valuation and income measurement, and future developments.  Each country analysis concludes with a sample financial statement.
     
  2. Global Financial Reporting
    Book: HF5681.B2 F568 2002 Hayden Stacks

    Compares financial accounting practices in Britain, France, Germany, Japan and the U.S. Also devotes a chapter to the proposed European Union reporting practices.
     
  3. International Accounting Summaries: A Guide for Interpretation and Comparison
    Book: HF5626 .I58 1993 Hayden Stacks and West Stacks

    Summarizes accounting standards in 24 countries. In addition to the chapter on each country, there are chapters summarizing the International Accounting Standard and the European Community Directives. For easy comparison, matrices by accounting topic are included at the back.
     
  4. International Handbook of Financial Reporting
    Book: HF5681 .B2 I62x 1997 High Density Collection

    Covers key points concerning accounting and reporting practices in 34 countries worldwide.
     
  5. Spicer and Oppenheim Guide to Financial Statements Around the World
    Book: HF5681 .B2 S6332 1989 Hayden Stacks

    Describes accounting and reporting practices in 38 countries. In addition, there are sections giving an overview of the European Community Directives and of the international standards and guidelines for accounting and auditing.
     
  6. Transnational Accounting
    Book: HF5626 .T72 2001 High Density Collection

    Compares the accounting practices of 19 countries and the IASC and EU systems in a three-volume compilation of in-depth profiles. Includes matrices for individual and group account practices by country at the front of volume one for at-a-glance comparisons of the rules concerning balance sheet and financial statement content.

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