Comparative International Accounting / Edition 5

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 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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Editorial Reviews

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.
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 (
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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

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
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