53個國家的會計準則調查(PDF 132頁)

Contents
Section 1 Page
Introduction 3
Section 2
Survey Methodology & Lim ITations. . . . . 5
Section 3
Argentina . . 7
Australia . . 10
Austria . . . 12
Belgium . . . 14
Brazil . . . . . 17
Canada . . . 19
Chile . . . . . 21
China. . . . . 24
Cyprus. . . . 26
Czech Republic. . . 27
Denmark. . 29
Egypt. . . . . 31
Estonia . . . 33
Finland . . . 35
France . . . . 38
Germany . . 41
Greece . . . . 44
Hong Kong (SAR) 47
Hungary . . 49
Iceland. . . . 51
India . . . . . 53
Indonesia . 55
Iran, Islamic Republic of . 57
Ireland. . . . 59
Israel . . . . . 61
ITaly 62
Japan. . . . . 64
Korea, Republic of 66
Luxembourg . . . . . 67
Malaysia . . 69
Mexico . . . 71
Morocco . . 73
Netherlands . . . . . 75
New Zealand . . . . 77
Norway. . . 79
Pakistan . . 81
Peru 82
Philippines 83
Poland . . . . 85
Portugal . . 87
Russian Federation89
Saudi Ara bia . . . . . 92
Singapore . 94
South Africa . . . . . 96
Spain . . . . . 97
Sweden . . . 99
Sw ITzerland . . . . . 101
Taiwan. . . 103
Thailand . 105
Turkey . . . 106
Un ITed Kingdom . 108
Un ITed States . . . . 110
Venezuela. 112
Section 4
Survey Questionnaire . . . 114
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