Comparative International Accounting / Edition 5

Comparative International Accounting / Edition 5

by Christopher Nobes, Robert Parker
     
 

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ISBN-10: 0137364636

ISBN-13: 9780137364633

Pub. Date: 02/28/1998

Publisher: Prentice Hall

 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

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.

Product Details

ISBN-13:
9780137364633
Publisher:
Prentice Hall
Publication date:
02/28/1998
Edition description:
Older Edition
Pages:
541
Product dimensions:
6.84(w) x 9.30(h) x 1.03(d)

Related Subjects

Table of Contents

Part 1: Context of International Accounting
1. Introduction
2. Causes of International Differences
3. Some Major International Differences in Financial Reporting
4. International Classification of Finanical Reporting
5. International Harmonization of Accounting
6. The Requirements of International Accounting Standards

Part 2: Country Studies
7. Financial Reporting in the United Kingdom
8. Financial Reporting in the United States
9. Financial Reporting in the Netherlands
10. Financial Reporting in France
11. Financial Reporting in Germany
12. Financial Reporting in Japan
13. Financial Reporting in Nine other Important Countries
14. Financial Reporting in Central and Eastern Europe and in China

Part 3: Issues in International Accounting
15. Liabilities
16. Consolidation
17. Foreign Currency Translation
18. Segment Reporting

Part 4: Analysis and Management Issues
19. International Financial Analysis
20. International Auditing
21. International Aspects of Corporate Income Taxes
22. Managerial Accounting.

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