INTERNATIONAL COMPARISON OF ACCOUNTING RULES AND PRACTICES

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What aspects of accounting are different country by country? And how different is it? These two are my research issues to solve.About the former, my results are as follows : Firstly about accounting rules, "(1)" accounting methods to be accepted, "(2)" the number of accepted methods (formal flexibility), and "(3)" the magnitude of changeable income are different among countries. Secondly about accounting practices, "(1)" the degree of observance of the rule, "(2)" the frequency of use of the rule, "(3)" the way of choice in the methods, and "(4)" the way of use of accounting rules are different country by country.About the latter, my results are as follows : Some of traditional understandings are wrong based on both two methods. One of them is using actually published financial statements and the other is using a simulation of transaction model. My findings are that we cannot sometimes calculate same income measures to same performance in between UK and US, UK and Holland and Germany and France, which have been thought to have similar accounting systems for a long time.