Comparative international accounting
著者
書誌事項
Comparative international accounting
Pearson, 2016
13th ed
- : pbk
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
Now in its 13th edition, Nobes and Parker's Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.
The book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonization, and the special accounting problems of multinational companies.
This new edition is thoroughly updated for the many changes in accounting and the relevant research published since the 12th edition. Among other things, this includes material on:
Convergence of IFRS and US GAAP
Adoptions of IFRS in many countries, both developed and developing
Extensive new findings about international differences in IFRS practices
New requirements for unlisted companies in many countries, sometimes based on IFRS for SMEs
About the authors:
Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He is adjunct professor at the Norwegian Business School. From 1993 to 2001 he was a representative on the board of International Accounting Standards Committee.
Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.
Both authors are recipients of the American Accounting Association's 'Outstanding International Accounting Educator' award.
目次
Part I SETTING THE SCENE
1 Introduction
2 Causes and examples of international differences
3 International classification of financial reporting
4 International harmonization
Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
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 Key financial reporting topics
10 Political lobbying on accounting standards - US, UK and international experience
Part III CHINA AND JAPAN
11 Financial reporting in China and Japan
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
12 The context of financial reporting by individual companies
13 Harmonization and transition in Europe
14 Making accounting rules for unlisted business enterprises in Europe
15 Accounting rules and practices of individual companies in Europe
Part V GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs
16 Group accounting
17 Foreign currency translation
18 Segment reporting
Part VI MONITORING AND ENFORCEMENT
19 International auditing
20 Enforcement of financial reporting standards
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