Comparative international accounting
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Parker, R. H. (Robert Henry)
Author(s)
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Parker, R. H. (Robert Henry)
Bibliographic Information
Comparative international accounting
Christopher Nobes
Pearson, 2020
14th edition
Available at / 4 libraries
Note
Includes bibliographical references and index
Summary: "Comparative International Accounting is intended to be a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. A proper understanding requires broad overviews (as in Part I), but these must be supported by detailed information on real countries and companies (as in Parts II to IV) and across-the-board comparisons of major topics (as in Parts V and VI). This book was first published in 1981. Until this present edition (the fourteenth), the book was jointly written by Christopher Nobes and Robert Parker. However, Bob Parker died shortly after the thirteen edition was published in 2016. This edition is dedicated to his memory; see obituaries in the 2016 volumes of Accounting and Business Research and Accounting History. Bob's last publication was a review of the development of the contents of this book (and therefore of the world of international accountin
Description and Table of Contents
Description
For undergraduate and postgraduate students taking courses in comparative and international aspects of financial reporting.
Learn the foundational concepts of international financial reporting
Comparative International Accounting, 14th Edition, by Nobes and Parker 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, harmonisation, and the special accounting problems of multinational companies. This book is thoroughly updated for the many changes in accounting and the relevant research published since the 13th edition.
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Table of Contents
Part I SETTING THE SCENE
1 Introduction
2 Causes and examples of international differences
3 International classification of financial reporting
4 Introduction to international harmonisation
Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
5 The background to financial reporting by listed groups
6 IFRS in context: concepts, presentation and revenue
7 IFRS in context: assets and liabilities
8 IFRS in context: group accounting
9 Different versions of IFRS practice
10 Financial reporting in the United States
11 Political lobbying on accounting standards: US, UK and international experience
Part III CHINA AND JAPAN
12 Financial reporting in China and Japan
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
13 The context of financial reporting by individual companies
14 Harmonisation and transition in Europe
15 Making accounting rules for unlisted business enterprises in Europe
16 Accounting rules and practices of individual companies in Europe
Part V SPECIAL ISSUES IN REPORTING BY MNEs
17 Foreign currency translation
18 Segment reporting
Part VI MONITORING AND ENFORCEMENT
19 International auditing
20 Enforcement of financial reporting standards
APPENDICES
A. Synoptic table of accounting differences in eight GAAPs,
B. Glossary of abbreviations
C. Suggested outline answers to some of the end-of-chapter questions
Author index
Subject index
by "Nielsen BookData"
