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This is the second in a four volume set which addresses Global Accounting History developments, focusing upon financial reporting, and related institutional aspects of disclosures for accountability and decision making purposes. This volume addresses five countries of the Americas, Argentina, Brazil, Canada, Mexico and the United States of America. Chapters are authored by specialists knowledgeable about each of the subject countries.

Covers the evolution of accounting, financial reporting and related institutions for major economies in the world in a comparable way. This title considers six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea.

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