Comparative International Accounting / Edition 10

Paperback (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $2.62
Usually ships in 1-2 business days
(Save 98%)
Other sellers (Paperback)
  • All (7) from $2.62   
  • New (2) from $27.99   
  • Used (5) from $2.62   
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any coupons and promotions
Seller since 2015

Feedback rating:



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.


Ships from: MIAMI, FL

Usually ships in 1-2 business days

  • Standard, 48 States
  • Standard (AK, HI)
  • Express, 48 States
  • Express (AK, HI)
Seller since 2015

Feedback rating:


Condition: New
Brand new.

Ships from: acton, MA

Usually ships in 1-2 business days

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


Through three previous editions, Comparative International Accounting has examined the international dimensions of financial accounting and reporting in a coherent and comprehensive manner, fostering interest and growth in its development and teaching. The fourth edition has been updated and restructured to reflect the many changes since 1991 in the regulation and teaching of the subject internationally, and it also includes much new and revised material. In so doing, it will remain, for readers worldwide, a popular, authoritative and accessible text on the context and issues of comparative international accounting, as well as on the financial reporting in individual countries.
Read More Show Less

Editorial Reviews

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 (
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: 9780273714767
  • Publisher: Prentice Hall
  • Publication date: 12/4/2008
  • Edition description: Older Edition
  • Edition number: 10
  • Pages: 632
  • Product dimensions: 7.30 (w) x 9.60 (h) x 1.30 (d)

Meet the Author

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of International Accounting Standards Committee.

Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.

Both authors received the American Accounting Association’s ‘Outstanding International Accounting Educator’ award.

Read More Show Less

Table of Contents

1 Introduction 3
2 Causes and examples of international differences 24
3 International classification of financial reporting ä
4 International harmonization ä
5 The context of financial reporting by listed groups 10ä
6 The requirements of international financial reporting standards 115
7 Financial reporting in the United States 142
8 Enforcement of financial reporting standards 173
9 Political lobbying on accounting standards - national and international experience 189
10 Harmonization and transition in Europe 221
11 Harmonization and transition in East Asia 244
12 The context of financial reporting by individual companies 271
13 Making accounting rules for non-listed business enterprises in Europe 278
14 Accounting rules and practices of individual companies in Europe 299
15 Key financial reporting topics 327
16 Consolidation 349
17 Foreign currency translation 364
18 Segment reporting 406
19 International financial analysis 433
20 International auditing 457
21 International aspects of corporate income taxes 485
22 Managerial accounting 506
Read More Show Less

Customer Reviews

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

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & 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 & 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 & 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 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


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & 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 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)