 
CONTENTS
Chapter 1 INTRODUCTION 1
Chapter 2 DEVELOPMENT AND CLASSIFICATION 
Chapter 3 COMPARATIVE ACCOUNTING: EUROPE
Chapter 4 COMPARATIVE ACCOUNTING: THE AMERICAS
AND ASIA
Chapter 5 REPORTING AND DISCLOSURE
Chapter 6 FOREIGN CURRENCY TRANSLATION
Chapter 7 FINANCIAL REPORTING AND CHANGING PRICES
Chapter 8 GLOBAL ACCOUNTING AND AUDITING STANDARDS
Chapter 9 INTERNATIONAL FINANCIAL STATEMENT
ANALYSIS
Chapter 11 FINANCIAL RISK MANAGEMENT
Chapter 12 INTERNATIONAL TAXATION AND TRANSFER PRICING