Comparative International Accounting / Edition 4

Comparative International Accounting / Edition 4

by Christopher W. Nobes
     
 

ISBN-10: 0133287335

ISBN-13: 9780133287332

Pub. Date: 04/28/1995

Publisher: Prentice Hall Professional Technical Reference

 Now in its seventh edition, this successful text offers a comprehensive yet coherent examination of the international dimensions of financial accounting and reporting. Most of the chapters are written by the two main authors, but there are several contributions from leading international practitioners and academics.Part I gives an overview of the

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Overview

 Now in its seventh edition, this successful text offers a comprehensive yet coherent examination of the international dimensions of financial accounting and reporting. Most of the chapters are written by the two main authors, but there are several contributions from leading international practitioners and academics.Part I gives an overview of the causes and nature of international differences in accounting and financial reporting.Part II examines individual countries and includes studies of the UK, the US, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, Central and eastern Europe and China. Part III takes a comparative look at four major financial reporting issues.  Part IV analyses four issues of international analysis and management.The text has been thoroughly revised and updated. It retains the structure of the last edition but incorporates the following new features:

  • New chapters on International Accounting Standards (Chapter 6) and Liabilities (Chapter 15).
  • The structure and content of the main country chapters have been revised and standardized to present a more cohesive comparison.
  • Each country chapter contains a list of differences from international standards.
  • Learning objectives have been introduced at the start of each chapter and extra questions have been added to several chapters.
Comparative International Accountingis primarily intended for students at both undergraduate and postgraduate level taking courses in comparative and international accounting. Christopher Nobes isPricewaterhouseCoopers Professor of Accounting at the University of Reading, UK. He is Vice-Chairman of the accountancy committee of the Fédération des Experts Comptables Européens and was a UK representative on the board of the IASC from 1993 to 2001. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal Accounting and Business Research.

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Product Details

ISBN-13:
9780133287332
Publisher:
Prentice Hall Professional Technical Reference
Publication date:
04/28/1995
Edition description:
Older Edition
Pages:
494
Product dimensions:
6.85(w) x 9.25(h) x 0.94(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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