Comparative International Accounting / Edition 5

Paperback (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $1.99
Usually ships in 1-2 business days
(Save 97%)
Other sellers (Paperback)
  • All (12) from $1.99   
  • New (2) from $95.05   
  • Used (10) from $1.99   
Close
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any BN.com coupons and promotions
$95.05
Seller since 2010

Feedback rating:

(55)

Condition:

New — never opened or used in original packaging.

Like New — packaging may have been opened. A "Like New" item is suitable to give as a gift.

Very Good — may have minor signs of wear on packaging but item works perfectly and has no damage.

Good — item is in good condition but packaging may have signs of shelf wear/aging or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Acceptable — item is in working order but may show signs of wear such as scratches or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Used — An item that has been opened and may show signs of wear. All specific defects should be noted in the Comments section associated with each item.

Refurbished — A used item that has been renewed or updated and verified to be in proper working condition. Not necessarily completed by the original manufacturer.

New
"New, ships through UPS and DHL. Excellent customer service. Satisfaction guaranteed!! "

Ships from: STERLING HEIGHTS, MI

Usually ships in 1-2 business days

  • Canadian
  • International
  • Standard, 48 States
  • Standard (AK, HI)
$130.50
Seller since 2014

Feedback rating:

(281)

Condition: New
Brand New Item.

Ships from: Chatham, NJ

Usually ships in 1-2 business days

  • Canadian
  • International
  • Standard, 48 States
  • Standard (AK, HI)
  • Express, 48 States
  • Express (AK, HI)
Page 1 of 1
Showing All
Close
Sort by

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.

Read More Show Less

Editorial Reviews

Booknews
This textbook outlines international differences in financial accounting and reporting. It describes the causes of these differences and offers studies of individual countries, including the United Kingdom, the United States, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, and China. Issues like liabilities, consolidation, foreign currency translation, segment reporting, international financial analysis, international auditing, international aspects of corporate income tax, and managerial accounting are also discussed. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Booknews
Twenty-one contributions from international practitioners and academics feature coverage of the context of international accounting; details of key countries (including Asian tiger economies); and summaries, references, review questions and further reading. The fifth edition includes new material on transfer pricing; a chapter on the international aspects of managerial accounting; a chapter on accounting in transition which looks at the experiences of eastern Europe and China; and a chapter which compares selected accounting systems in groups of countries. Annotation c. by Book News, Inc., Portland, Or.
Read More Show Less

Product Details

  • ISBN-13: 9780137364633
  • Publisher: Prentice Hall
  • Publication date: 2/28/1998
  • Edition description: Older Edition
  • Edition number: 5
  • Pages: 541
  • Product dimensions: 6.84 (w) x 9.30 (h) x 1.03 (d)

Table of Contents

Contributors
Preface
Pt. I Context of International Accounting
1 Introduction 3
2 Causes of international differences 17
3 Some major international differences in financial reporting 34
4 International classification of financial reporting 52
5 International harmonization of accounting 72
6 The requirements of International Accounting Standards 103
Pt. II Country Studies
7 Financial reporting in the United Kingdom 134
8 Financial reporting in the United States 165
9 Financial reporting in the Netherlands 195
10 Financial reporting in France 215
11 Financial reporting in Germany 239
12 Financial reporting in Japan 267
13 Financial reporting in nine other important countries 291
14 Financial reporting in Central and Eastern Europe and in China 320
Pt. III Issues in International Accounting
15 Liabilities 341
16 Consolidation 358
17 Foreign currency translation 381
18 Segment reporting 418
Pt. IV Analysis and Management Issues
19 International financial analysis 447
20 International auditing 470
21 International aspects of corporate income taxes 496
22 Managerial accounting 516
Glossary of abbreviations 539
Suggested answers to some of the end of chapter questions 544
Author Index 565
Subject Index 571
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)