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Comparative International Accounting » (10th Edition)

Book cover image of Comparative International Accounting by Christopher Nobes

Authors: Christopher Nobes, Robert Parker
ISBN-13: 9780273714767, ISBN-10: 0273714767
Format: Paperback
Publisher: Prentice Hall
Date Published: December 2008
Edition: 10th Edition

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Author Biography: Christopher Nobes

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of the 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 have received the American Accounting Association’s award of ‘outstanding international accounting educator’.

Book Synopsis

Up to date coverage and depth of discussion of international accounting from respected authors and international contributors.

  • Respected authorship and contributions from a diverse group of international practitioners and academics
  • Renowned for depth of discussion and comprehensive coverage
  • Updated every two years to incorporate the latest developments in the field
  • Covers the international dimensions of financial accounting and reporting: concepts, context, transition to IFRS and difference in GAAP

Booknews

This textbook outlines international differences in financial accounting and reporting. It describes the causes of these differences and offers studies of individual countries, including the United Kingdom, the United States, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, and China. Issues like liabilities, consolidation, foreign currency translation, segment reporting, international financial analysis, international auditing, international aspects of corporate income tax, and managerial accounting are also discussed. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Table of Contents

1Introduction3
2Causes and examples of international differences24
3International classification of financial reportingä
4International harmonizationä
5The context of financial reporting by listed groups10ä
6The requirements of international financial reporting standards115
7Financial reporting in the United States142
8Enforcement of financial reporting standards173
9Political lobbying on accounting standards - national and international experience189
10Harmonization and transition in Europe221
11Harmonization and transition in East Asia244
12The context of financial reporting by individual companies271
13Making accounting rules for non-listed business enterprises in Europe278
14Accounting rules and practices of individual companies in Europe299
15Key financial reporting topics327
16Consolidation349
17Foreign currency translation364
18Segment reporting406
19International financial analysis433
20International auditing457
21International aspects of corporate income taxes485
22Managerial accounting506

Subjects