Đây là một tài liệu bằng tiếng Anh, có thể giúp bạn có cái nhìn khái quát về lý thuyết kế toán quốc tế! Đây là đoạn trích lời giới thiệu về tài liệu: "Despite having a great deal of common purpose and common concepts, the accounting principles in the UK and the US and under International Accounting Standards (IASs) can lead to markedly different financial statements. This is not merely of academic interest. In the global market for capital, the differences need to be understood and, eventually, eliminated. This book examines, but not exhaustively, those areas of UK, IAS and US requirements most frequently encountered where principles, or their application, differ."
