Comparative international accounting
著者
書誌事項
Comparative international accounting
Prentice Hall/Financial Times, 2008
10th ed
大学図書館所蔵 全25件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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: alk. paperBI||4-39||NOBE||4(10)200004482465,
BI||4-39||NOBE||4(10)200008003147
注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
Now in its tenth edition, Comparative International Accounting by Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of financial accounting and reporting. It uncovers the conceptual and contextual foundations of the increasingly used International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (GAAP). Nobes and Parker examine the key issues inherent in the subject, such as transition, harmonization and political lobbying, and the international differences that remain. They also look at the special accounting problems of multinational companies.
目次
Contributors Preface Part I SETTING THE SCENE 1 Introduction 2 Causes and examples of international differences 3 International classification of financial reporting 4 International harmonization of accounting Part II FINANCIAL REPORTING BY LISTED GROUPS 5 The context of financial reporting by listed groups 6 The requirements of International Financial Reporting Standards 7 Different versions of IFRS practice 8 Financial reporting in the United States 9 Regulation 10 Political lobbying on Accounting Standards national and international experience Part III HARMONIZATION AND TRANSITION IN EUROPEAND EAST ASIA 11 Harmonization and transition in Europe 12 Harmonization and transition in East Asia Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES 13 The context of financial reporting by individual companies 14 Making accounting rules for non-listed business enterprises in Europe 15 Accounting rules and practices of individual companies in Europe Part V MAJOR ISSUES IN THE FINANCIAL REPORTING OF MNEs 16 Key financial reporting topics 17 Consolidation 18 Foreign currency translation 19 Segment reporting Part VI ANALYSIS AND MANAGEMENT ISSUES 20 International financial analysis 21 International auditing 22 International aspects of corporate income taxes 23 Managerial accounting Glossary of abbreviations Suggested answers to some of the end-of-chapter questions Author index Subject index
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