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Home > Business and Economics > Finance and accounting > Accounting > Comparative International Accounting
Comparative International Accounting

Comparative International Accounting


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About the Book

Now in its 13th edition, Nobes and Parker’s Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.

 

The book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies.



Table of Contents:
  • Part I SETTING THE SCENE
  • 1 Introduction
  • 2 Causes and examples of international differences
  • 3 International classification of financial reporting
  • 4 International harmonization
  • Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
  • 5 The context of financial reporting by listed groups
  • 6 The requirements of International Financial Reporting Standards
  • 7 Different versions of IFRS practice
  • 8 Financial reporting in the United States
  • 9 Key financial reporting topics
  • 10 Political lobbying on accounting standards – US, UK and international experience
  • Part III CHINA AND JAPAN
  • 11 Financial reporting in China and Japan
  • Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
  • 12 The context of financial reporting by individual companies
  • 13 Harmonization and transition in Europe
  • 14 Making accounting rules for unlisted business enterprises in Europe
  • 15 Accounting rules and practices of individual companies in Europe
  • Part V GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs
  • 16 Group accounting
  • 17 Foreign currency translation
  • 18 Segment reporting
  • Part VI MONITORING AND ENFORCEMENT
  • 19 International auditing
  • 20 Enforcement of financial reporting standards

 



About the Author :
About the authors:   Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He is adjunct professor at the Norwegian Business School. From 1993 to 2001 he was a representative on the board of International Accounting Standards Committee.   Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.   Both authors are recipients of the American Accounting Association’s ‘Outstanding International Accounting Educator’ award.


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Product Details
  • ISBN-13: 9781292081908
  • Publisher: Pearson Education Limited
  • Publisher Imprint: Pearson Education Limited
  • Height: 246 mm
  • No of Pages: 640
  • Weight: 1210 gr
  • ISBN-10: 1292081902
  • Publisher Date: 31 Mar 2016
  • Binding: Paperback
  • Language: English
  • Spine Width: 34 mm
  • Width: 194 mm


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