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Minggu, 11 Maret 2012

INTRODUCTION (INTERNATIONAL ACCOUNTING)

INTRODUCTION
Along with business and financial markets that have a lot to internationalization, as well as differences in international accounting is becoming more important from the standpoint of financial statement analysis internsaional. These differences include: First, attempt to assess foreign companies, there is a tendency to look at revenues and other financial data from the standpoint of their home country. The second, more familiar with generally accepted accounting principles as a destination for foreign countries to know better income data in the context of measurement. Third, harmonization of accounting is reviewed in the context of alternative investment opportunities.
In the international accounting is divided into three broad areas, Accounting includes several extensive process include: (1) measuring the depth to provide input regarding the probability of a company's operations and financial position of strength. (2) disclosure of the accounting process by which measurements are communicated to users of financial statements. (3) auditing is the process by which the special accounting professionals (auditors) perform attestation (testing) on ​​reliability of measurement and communication processes.
International accounting history is history, seen from the accounting of the conditions successfully applied to other conditions. For starters, double-entry system (doithfe-entru Lookkreping) known in the State of Italy in the 14th century's 15. The development is driven by the growth of international trade in Northern Italy.
Development of the United Kingdom created the inevitable need for the commercial interests of England to manage and control the enterprise in the colonies, and for the recording of their colonial enterprise which will be reviewed and verified. These needs led to the growth of public accounting in the 1850's and tshun an organized public accounting profession in Scotland and England during the 1870s. Memyebar British accounting practice widely not only throughout North America, but also throughout the British Commonwealth who have the time.
Positive developments are happening to the stock business in the U.S. capital markets also showed that companies will need capital also increased in step with market developments. This development also shows that capital markets play an important role in the economy of a country, especially the United States in that era. In addition, it also means that the needs and role of accounting information becomes increasingly important.
Positive developments are happening to the stock business in the U.S. capital markets also showed that companies will need capital also increased in step with market developments. This development also shows that capital markets play an important role in the economy of a country, especially the United States in that era. In addition, it also means that the needs and role of accounting information becomes increasingly important.



 
 
 
 
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