Comparative international accounting

著者

• Nobes, Christopher
• Parker, R. H. (Robert Henry)

書誌事項

Comparative international accounting

Christopher Nobes and Robert Parker

Financial Times/Prentice Hall, 2006

9th ed

注記

Includes bibliographical references and indexes

内容説明・目次

内容説明

Firmly established as the leading text in the field, this new edition of Comparative International Accounting has been fundamentally updated to reflect the changes that are occurring in financial accounting and reporting as a result of the introduction of IFRS. Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the book's two main authors, the text includes several contributions from a diverse group of international experts, all of whom are leading practitioners or academics.

目次

Contents Contributors Preface Part I setting the scene 1 Introduction Contents Objectives 1.1 Differences in financial reporting 1.2 The global environment of accounting 1.3 The nature and growth of MNEs 1.4 Comparative and international aspects of accounting 1.5 Structure of this book Summary References Useful websites Questions 2 Causes and examples of international differences Contents Objectives 2.1 Introduction 2.2 Culture 2.3 Legal systems 2.4 Providers of finance 2.5 Taxation 2.6 Other external influences 2.7 The profession 2.8 Conclusion on the causes of international differences 2.9 Some examples of differences Summary References Questions 3 International classification of financial reporting Contents Objectives 3.1 Introduction 3.2 The nature of classification 3.3 Classifications by social scientists 3.4 Classifications in accounting 3.5 Extrinsic classifications 3.6 Intrinsic classifications: 1970s and 1980s 3.7 Developments related to the Nobes classification 3.8 Further intrinsic classification 3.9 Is there an Anglo-Saxon group? 3.10 A taxonomy of accounting classifications Summary References Questions 4 International harmonization of accounting Contents Objectives 4.1 Introduction 4.2 Reasons for, obstacles to and measurement of harmonization 4.3 The International Accounting Standards Committee 4.4 Other international bodies 4.5 The International Accounting Standards Board Summary References Useful websites Questions Part II financial reporting by listed groups 5 The context of financial reporting by listed groups Contents Objectives 5.1 Introduction 5.2 IFRS in the EU 5.3 Adoption of, and convergence with, IFRS 5.4 Foreign listing and foreign investing 5.5 Reconciliations from national rules to US GAAP and IFRS 5.6 High-level IFRS/US differences 5.7 Reconciliations from IFRS to US GAAP 5.8 Convergence of IFRS and US GAAP Summary References Websites Questions 6 The requirements of International Financial Reporting Standards Contents Objectives 6.1 Introduction 6.2 The conceptual framework and some basic standards 6.3 Assets 6.4 Liabilities 6.5 Group accounting 6.6 Disclosures Summary References Further reading Questions Appendix 6: An outline of the content of International Financial Reporting Standards 7 Financial reporting in the United States Contents Objectives 7.1 Introduction 7.2 Regulatory framework 7.3 Accounting standard-setters 7.4 The conceptual framework 7.5 Contents of annual reports 7.6 Accounting principles 7.7 Consolidation 7.8 Audit 7.9 Differences from IFRS Summary References and further reading Useful websites Questions 8 Regulation Contents Objectives 8.1 Introduction 8.2 Modes and models of enforcement 8.3 United States 8.4 European Union 8.5 Australia Summary References Useful websites Questions 9 Political lobbying on Accounting Standards national and international experience Contents Objectives 9.1 Introduction 9.2 Motivations for political lobbying 9.3 Political lobbying up to 1990 9.4 US political lobbying in the 1990s 9.5 Political lobbying of the IASC/IASB 9.6 Political lobbying of the FASB's convergence with the IASB Summary References Useful websites Questions Part III HARMONIZATION AND TRANSITION IN EUROPE AND EAST ASIA 10 Harmonization and transition in Europe Contents Objectives 10.1 Introduction 10.2 Harmonization within the European Union 10.3 Transition in Central and Eastern Europe 10.4 Poland Summary References Useful websites Questions 11 Harmonization and transition in East Asia Contents Objectives 11.1 Introduction 11.2 Japan 11.3 China Summary References Further reading Useful websites Questions Part IV financial reporting by individual companies 12 The context of financial reporting by individual companies Contents Objectives 12.1 Introduction 12.2 Outline of differences between national rules and IFRS or US GAAP 12.3 The survival of national rules 12.4 Financial reporting, tax and distribution 12.5 Special rules for small or unlisted companies Summary References Useful websites Questions 13 Making accounting rules for non-listed business enterprises in Europe Contents Objectives 13.1 Introduction 13.2 Who makes accounting rules? 13.3 Which business enterprises are subject to accounting rules? Summary References Further reading Useful websites Questions Appendix 13.1 Contents of the plan comptable general Appendix 13.2 Financial accounting chart of accounts 14 Accounting rules and practices of individual companies in Europe Contents Objectives 14.1 Introduction 14.2 France 14.3 Germany 14.4 United Kingdom Summary References Useful websites Questions Appendix 14.1 Formats for French financial statements Appendix 14.2 Formats for German financial statements Appendix 14.3 Formats for British financial statements Part V MAJOR ISSUES IN THE FINANCIAL REPORTING OF MNEs 15 Key financial reporting topics Contents Objectives 15.1 Introduction 15.2 Recognition of intangible assets 15.3 Asset measurement 15.4 Financial instruments 15.5 Provisions 15.6 Employee benefits 15.7 Deferred tax 15.8 Revenue recognition Summary References Questions 16 Consolidation Contents Objectives 16.1 Introduction 16.2 Rate of adoption 16.3 The concept of a 'group' 16.4 Harmonization 16.5 Definitions of group companies 16.6 Publication requirements and practices 16.7 Techniques of consolidation Summary References Further reading Questions 17 Foreign currency translation Contents Objectives 17.1 Introduction 17.2 Translation of transactions 17.3 Introduction to the translation of financial statements 17.4 The US initiative 17.5 The temporal method versus the closing rate method 17.6 FAS 52 17.7 IAS 21 17.8 Translation of the income statement 17.9 Accounting for translation gains and losses 17.10 Research findings 17.11 An alternative to exchange rates? Summary References Further reading Questions 18 Segment reporting Contents Objectives 18.1 What is segment reporting? 18.2 The need for segment information 18.3 Disclosure regulations 18.4 Problems of segment identification 18.5 Evidence on the benefits of segment reporting Summary References Questions Part VI ANALYSIS AND MANAGEMENT ISSUES 19 International financial analysis Contents Objectives 19.1 Introduction 19.2 Understanding differences in accounting 19.3 Disclosure practices in international financial reporting 19.4 Interpreting financial statements 19.5 Financial analysis and the capital market Summary References Questions 20 International auditing Contents Objectives 20.1 Introduction 20.2 Reasons for the internationalization of auditing 20.3 Promulgating international standards 20.4 The international audit process Summary References Further reading Useful websites Questions 21 International aspects of corporate income taxes Contents Objectives 21.1 Introduction 21.2 Tax bases 21.3 International tax planning 21.4 Transfer pricing 21.5 Tax systems 21.6 Harmonization Summary References Further reading Useful websites Questions 22 Managerial accounting Contents Objectives 22.1 Introduction 22.2 The balanced scorecard 22.3 Currency and control 22.4 Variances and foreign exchange 22.5 Culture and management accounting 22.6 Control and performance 22.7 Looking forward Summary References Questions Glossary of abbreviations Suggested answers to some of the end of chapter questions Author index Subject index

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詳細情報

• NII書誌ID(NCID): BA78748951
• ISBN:
  • 0273703579
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Harlow, Essex ; Tokyo
• ページ数/冊数: xix, 576 p.
• 大きさ: 25 cm
• 分類:
  • LCC : HF5625
  • DC22 : 657
• 件名:
  • LCSH : Comparative accounting