Current debates in international accounting
Author(s)
Bibliographic Information
Current debates in international accounting
E. Elgar, c2010
Available at 27 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
Note
Includes bibliographical references
Description and Table of Contents
Description
Christopher Nobes is widely acknowledged as one of the most prolific experts writing on the international aspects of accounting. In this cutting-edge book he presents his key work on a number of topics which are at the heart of current research and debate - the international nature of development in accounting; new issues in classification; international financial reporting standards; and fair presentation. These issues are set in context and further analyzed through a comprehensive introductory chapter.
This timely and authoritative book will prove to be invaluable for academics, researchers and postgraduate students of international accounting.
Table of Contents
Contents:
Preface
Introduction
PART I: INTERNATIONAL DEVELOPMENT
1. 'Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance', Australian Accounting Review, 10 (1), 2000, 26-34 (with Alan Roberts)
2. 'Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway Over 30 Years up to IFRS Adoption', European Accounting Review, 15 (1), 2006, 63-87 (with Hans Robert Schwencke)
3. 'Observations on Measuring the Differences between Domestic Accounting Standards and IAS', Journal of Accounting and Public Policy, 28 (2), 2009, 148-53
4. 'Were Islamic Records Precursors to Accounting Books Based on the Italian Method? A Comment', Accounting Historians Journal, 28 (2), 2001, 207-14
5. 'An Analysis of the International Development of the Equity Method', Abacus, 38 (1), 2002, 16-45
PART II: CLASSIFICATION
6. 'On the Myth of "Anglo-Saxon" Financial Accounting: A Comment', International Journal of Accounting, 38 (1), 2003, 95-104
7. 'On Accounting Classification and the International Harmonisation Debate', Accounting, Organizations and Society, 29 (2), 2004, 189-200
8. 'Accounting Classification in the IFRS Era', Australian Accounting Review, 18 (3), 2008, 191-8
PART III: INTERNATIONAL FINANCIAL REPORTING STANDARDS
9. 'Rules-based Standards and the Lack of Principles in Accounting', Accounting Horizons, 19 (1), 2005, 25-34
10. '57 Varieties of Serious Defect in IFRS?', Australian Accounting Review, 18 (4), 2008, 283-6
11. 'The Survival of International Differences under IFRS: Towards a Research Agenda', Accounting and Business Research, 36 (3), 2006, 233-45
12. 'International Differences in IFRS Policy Choice: A Research Note', Accounting and Business Research, 40 (2), 2010, 173-87 (with Erlend Kvaal)
13. 'Auditors' Affirmations of Compliance with IFRS Around the World: An Exploratory Study', Accounting Perspectives, 7 (4), 2008, 279-92 (with Stephen A. Zeff)
PART IV: ON TRUTH AND FAIRNESS
14. 'The True and Fair View Requirement in Recent National Implementations', Accounting and Business Research, 31 (2), 2001, 83-90 (with Sally Aisbitt)
15. 'Is True and Fair of Over-riding Importance? A Comment on Alexander's Benchmark', Accounting and Business Research, 30 (4), 2000, 307-12
16. 'Revenue Recognition and EU Endorsement of IFRS', Accounting in Europe, 3, 2006, 81-9
17. 'The Importance of Being Fair: An Analysis of IFRS Regulation and Practice - a Comment', Accounting and Business Research, 39 (4), 2009, 415-27
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