Comparative international accounting

著者

• Nobes, Christopher
• Parker, R. H. (Robert Henry)

書誌事項

Comparative international accounting

Christopher Nobes

Pearson, 2020

14th edition

注記

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

内容説明・目次

内容説明

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. Pearson, the world's learning company.

目次

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

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詳細情報

• NII書誌ID(NCID): BC04512942
• ISBN:
  • 9781292296463
• LCCN: 2019047248
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Harlow, England ; New York
• ページ数/冊数: xxviii, 607p .
• 大きさ: 25cm
• 分類:
  • LCC : HF5625
  • DC23 : 657
• 件名:
  • LCSH : Comparative accounting