Accounting Bodies in the UK
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This 4 page paper outlines the role and position of four accounting bodies in the UK; The Institute of Chartered Accountants in England and Wales (ICAEW); The Association of Chartered Certified Accountants (ACCA); The Chartered Institute of Management Accountants (CIMA) and the Chartered Institute of Public Finance & Accountancy (CIPFA. The bibliography cites 4 sources.
Filename: TEACCACIMA.rtf

Accounting for Unrealised Losses and Gains; Should the Regulations for General Insurance Companies in Australia be Changed
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This 10 page paper considers the way in which different annual accounts users are perceived and how this is reflected in the accounting standards. The paper concentrates on the AASB 1023 which states that general insurance companies must include unrealised gains and losses in financial assets in the annual reports how this may be seen as reflecting a wider approach to the accounting that is seen in countries such as the US, where the primary user group are those with a direct financial interest. The bibliography cites 6 sources.
Filename: TEinsura.rtf

Accounting in China
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This 8 page paper looks at the practice of accounting in China, consider how it has developed and changed overt time to lead to the current position where there is a an alignment with international financial reporting standards while older cultural influences can still be seen. The bibliography cites 10 sources.
Filename: TEchinaaccts.rtf

Accounting in Italy and the United Kingdom; Some Differences and Similarities
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This 5 page paper looks at the way in which the accounting practices in these countries compare. With both countries being members of the single European market it may be expected that the accounting standard would be the same, but as this paper demonstrates similarities do exist, but they are by no means identical. The bibliography cites 5 sources.
Filename: TEitalyac.rtf

ACCOUNTING PRACTICES - CHINA AND CANADA
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This 20-page paper focuses on Chinese and Canadian Generally Accepted Accounting Practices (GAAP), their differences and possibilities for convergence. Bibliography lists 9 sources.
Filename: MTchican.rtf