|Edition description:||New Edition|
|Product dimensions:||6.00(w) x 1.25(h) x 9.00(d)|
About 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.
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.