Comparative International Accounting

Christopher Nobes, Robert B Parker (Autoren)

Buch | Softcover

624 Seiten

2012 | 12th Revised edition
Pearson Education Limited (Verlag)
978-0-273-76379-6 (ISBN)

Infos

Now in its twelfth edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.

This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRSs) and contrasts them with US generally accepted accounting principles (US GAAP). It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies.

Autor

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. 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 received the American Accounting Association's 'Outstanding International Accounting Educator' award.

Inhalt

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 entities 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: ENFORCEMENT AND ANALYSIS
19 Enforcement of financial reporting requirements
20 International auditing
21 International financial analysis

Synoptic table of accounting differences in eight GAAPs 2011
Glossary of abbreviations
Suggested answers to some of the end-of-chapter questions
Author Index
Subject Index

Produkt-Details

• Erscheint lt. Verlag: 17.2.2012
• Verlagsort: Harlow
• Sprache: englisch
• Maße: 191 x 244 mm
• Gewicht: 1206 g
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 0-273-76379-2 / 0273763792
• ISBN-13: 978-0-273-76379-6 / 9780273763796
• Zustand: Neuware