Comparative international accounting
Author(s)
Bibliographic Information
Comparative international accounting
Prentice Hall/Financial Times, 2008
10th ed
Available at 25 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
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: alk. paperBI||4-39||NOBE||4(10)200004482465,
BI||4-39||NOBE||4(10)200008003147
Note
Includes bibliographical references and indexes
Description and Table of Contents
Description
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.
Table of Contents
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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