International accounting and comparative financial reporting : selected essays of Christopher Nobes
著者
書誌事項
International accounting and comparative financial reporting : selected essays of Christopher Nobes
Edward Elgar Publishing, c1999
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Christopher Nobes is a world renowned scholar in the field of international accounting. This important book presents a carefully edited selection of his work - written over a period of 20 years - on comparative international financial reporting. It will improve access to an important body of literature published over a wide range of journals and will be an essential source for both academics and students alike.The book features discussions on:
the international origins of bookkeeping
classification of accounting systems
differences in international accounting systems and their effects
European harmonization
IASC harmonization
International Accounting and Comparative Financial Reporting will be welcomed by academics and senior students interested in both national and international accounting.
目次
Contents: Preface Introduction Part I: International Origins of Double-entry Bookkeeping Part II: Causes of International Differences and Classification of Systems Part III: International Differences and their Effects Part IV: European Harmonization Part V: IASC Harmonization Index
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