Comparative International Accounting / Edition 6

Comparative International Accounting / Edition 6

by Chris Nobes, Robert Parker, R. H. Parker, Robert Parker
     
 

ISBN-10: 0273646028

ISBN-13: 9780273646020

Pub. Date: 08/28/2000

Publisher: Pearson Education

Through three previous editions, Comparative International Accounting has examined the international dimensions of financial accounting and reporting in a coherent and comprehensive manner, fostering interest and growth in its development and teaching. The fourth edition has been updated and restructured to reflect the many changes since 1991 in the regulation and…  See more details below

Overview

Through three previous editions, Comparative International Accounting has examined the international dimensions of financial accounting and reporting in a coherent and comprehensive manner, fostering interest and growth in its development and teaching. The fourth edition has been updated and restructured to reflect the many changes since 1991 in the regulation and teaching of the subject internationally, and it also includes much new and revised material. In so doing, it will remain, for readers worldwide, a popular, authoritative and accessible text on the context and issues of comparative international accounting, as well as on the financial reporting in individual countries.

Product Details

ISBN-13:
9780273646020
Publisher:
Pearson Education
Publication date:
08/28/2000
Edition description:
Older Edition
Pages:
552
Product dimensions:
7.44(w) x 9.69(h) x (d)

Related Subjects

Table of Contents

Contributors
Preface
Pt. IContext of International Accounting
1Introduction3
2Causes of international differences17
3Some major international differences in financial reporting34
4International classification of financial reporting52
5International harmonization of accounting72
6The requirements of International Accounting Standards103
Pt. IICountry Studies
7Financial reporting in the United Kingdom134
8Financial reporting in the United States165
9Financial reporting in the Netherlands195
10Financial reporting in France215
11Financial reporting in Germany239
12Financial reporting in Japan267
13Financial reporting in nine other important countries291
14Financial reporting in Central and Eastern Europe and in China320
Pt. IIIIssues in International Accounting
15Liabilities341
16Consolidation358
17Foreign currency translation381
18Segment reporting418
Pt. IVAnalysis and Management Issues
19International financial analysis447
20International auditing470
21International aspects of corporate income taxes496
22Managerial accounting516
Glossary of abbreviations539
Suggested answers to some of the end of chapter questions544
Author Index565
Subject Index571

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