Comparative international accounting
著者
書誌事項
Comparative international accounting
FT/Prentice Hall, 2004
8th ed
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
Now firmly established as the leading text in the field, Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. The book, which includes contributions from a diverse group of international practitioners and academics, has been carefully shaped into a coherent whole. This eighth edition has been fully updated to allow for the many developments of 2002 onwards.Features Broad overviews supported by detailed information on real countries and companies. Across-the-board comparisons of major topics. Examination of the requirements of International Financial Reporting Standards. Studies of the UK, the US, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, Central and Eastern Europe and China.Comparative International Accounting is ideal for students at both undergraduate and postgraduate level taking courses in comparative and international accounting.Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, England. 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'.
目次
PART 1 CONTEXT OF INTERNATIONAL ACCOUNTING 1. Introduction 2. Causes of international differences 3. Some major international differences in financial reporting 4. International classification of financial reporting 5. International harmonization of accounting 6. The requirements of International Financial Reporting Standards PART 2 COUNTRY STUDIES 7. Financial reporting in the United Kingdom 8. Financial reporting in the United States 9. Financial reporting in the Netherlands 10. Financial reporting in France 11. Financial reporting in Germany 12. Financial reporting in Japan 13. Financial reporting in nine other important countries 14. Financial reporting in Central and Eastern Europe and in China PART 3 ISSUES IN INTERNATIONAL ACCOUNTING 15. Liabilities 16. Consolidation 17. Foreign currency translation 18. Segment reporting PART 4 ANALYSIS AND MANAGEMENT ISSUES 19. International financial analysis 20. International auditing 21. International aspects of corporate income taxes 22. Managerial accounting Glossary of abbreviations Suggested answers to some of the end of chapter questions Author index Subject index
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