Comparative International Accounting / Edition 3

Comparative International Accounting / Edition 3

by Christopher Nobes
     
 

ISBN-10: 0131562908

ISBN-13: 9780131562905

Pub. Date: 01/01/1991

Publisher: Prentice Hall Professional Technical Reference

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:
9780131562905
Publisher:
Prentice Hall Professional Technical Reference
Publication date:
01/01/1991
Edition description:
3rd ed
Pages:
520

Related Subjects

Table of Contents

1Introduction3
2Causes and examples of international differences24
3International classification of financial reportingä
4International harmonizationä
5The context of financial reporting by listed groups10ä
6The requirements of international financial reporting standards115
7Financial reporting in the United States142
8Enforcement of financial reporting standards173
9Political lobbying on accounting standards - national and international experience189
10Harmonization and transition in Europe221
11Harmonization and transition in East Asia244
12The context of financial reporting by individual companies271
13Making accounting rules for non-listed business enterprises in Europe278
14Accounting rules and practices of individual companies in Europe299
15Key financial reporting topics327
16Consolidation349
17Foreign currency translation364
18Segment reporting406
19International financial analysis433
20International auditing457
21International aspects of corporate income taxes485
22Managerial accounting506

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