Comparative International Accounting / Edition 8by Christopher Nobes, Robert Parker
Pub. Date: 06/28/2004
Publisher: Prentice Hall
This is a thorough, up-to-the-minute manager's and student's introduction to the increasingly important field of international accounting and reporting.The authors introduce the fundamental issues associated with international accounting and reporting, and the types of differences that exist among major nations and economies. They present the basics of financial reporting in the US, the UK, the Netherlands, France, Germany, Eastern Europe, China, Japan and elsewhere. They show how global companies may harmonize their financial reporting; how to handle consolidation, foreign currency transactions, inflation accounting, international auditing, international income taxes, and other critical issues.For any professional or student interested in international accounting and reporting.
- Prentice Hall
- Publication date:
- Edition description:
- Older Edition
- Product dimensions:
- 7.40(w) x 9.60(h) x 1.30(d)
Table of Contents
I. CONTEXT OF INTERNATIONAL ACCOUNTING.
2. Causes of International Differences.
3. Major International Differences in Financial Reporting.
4. International Classification of Financial Reporting.
5. Harmonization and International Accounting Standards.
II. 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 China.
III. ISSUES IN INTERNATIONAL ACCOUNTING.
17. Foreign Currency Translation.
18. Segment Reporting.
19. Inflation Accounting.
IV. ANALYSIS AND MANAGEMENT ISSUE.
21. International Auditing.
22. Classification and Harmonization of Corporate Income Taxes.
23. Managerial Accounting.
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