Authors: Christopher Nobes, Robert Parker
ISBN-13: 9780273714767, ISBN-10: 0273714767
Format: Paperback
Publisher: Prentice Hall
Date Published: December 2008
Edition: 10th Edition
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 Associations award of outstanding international accounting educator.
Up to date coverage and depth of discussion of international accounting from respected authors and international contributors.
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)
1 | Introduction | 3 |
2 | Causes and examples of international differences | 24 |
3 | International classification of financial reporting | ä |
4 | International harmonization | ä |
5 | The context of financial reporting by listed groups | 10ä |
6 | The requirements of international financial reporting standards | 115 |
7 | Financial reporting in the United States | 142 |
8 | Enforcement of financial reporting standards | 173 |
9 | Political lobbying on accounting standards - national and international experience | 189 |
10 | Harmonization and transition in Europe | 221 |
11 | Harmonization and transition in East Asia | 244 |
12 | The context of financial reporting by individual companies | 271 |
13 | Making accounting rules for non-listed business enterprises in Europe | 278 |
14 | Accounting rules and practices of individual companies in Europe | 299 |
15 | Key financial reporting topics | 327 |
16 | Consolidation | 349 |
17 | Foreign currency translation | 364 |
18 | Segment reporting | 406 |
19 | International financial analysis | 433 |
20 | International auditing | 457 |
21 | International aspects of corporate income taxes | 485 |
22 | Managerial accounting | 506 |