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This report discusses the accounting practices of the following countries U.K, U.S.A and China. An analysis of these different accounting systems will be conducted on issues such as the growth and background, social, economic and fiscal pressures that have led to each nations current characteristics. Concluding on the direction each nations accounting systems and practices seem to be heading towards. Introduction The main characteristics of U.K accounting is that it is …

…parate from the rest of the world and continues to explore and develop further improvements in the accounting profession. Bibliography Comparative International Accounting - Christopher Nobes & Robert Parker International Accounting - Peter Walton, Axel Haller and Bernard Raffournier Accounting, An International Perspective - Mueller, Gernon, Meek Readings In International Accounting - John Blake, Mahmud Hossain Advances In International Accounting - Timothy s. Doupnik Students Guide to Accounting and Financial Reporting Standards - Geoff Black