International classification of financial reporting
著者
書誌事項
International classification of financial reporting
(Routledge studies in accounting, 15)
Routledge, 2014
3rd ed
- : hbk
大学図書館所蔵 全21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
注記
Bibliography: p. [130]-138
Includes index
内容説明・目次
内容説明
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book.
Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today's international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards.
This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
目次
Prefaces 1. Introduction 2. The Purposes and Processes of Classification 3. International Differences in Accounting 4. An Overview of Accounting Classification 5. Extrinsic Classifications 6. Intrinsic Classifications in the pre-IFRS era 7. Classification in the IFRS era 8. Are the Classifications Merely Arbitrary? Appendices
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