ISBN-10:
0273763792
ISBN-13:
2900273763795
Pub. Date:
05/18/2012
Publisher:
Prentice Hall
Comparative International Accounting / Edition 12

Comparative International Accounting / Edition 12

by Christopher Nobes
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Overview

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.

Product Details

ISBN-13: 2900273763795
Publisher: Prentice Hall
Publication date: 05/18/2012
Edition description: New Edition
Pages: 624
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.

1. Introduction.
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.

6. International Accounting Standards.
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.

15. Liabilities.
16. Consolidation.
17. Foreign Currency Translation.
18. Segment Reporting.
19. Inflation Accounting.

IV. ANALYSIS AND MANAGEMENT ISSUE.

20. International Financial Analysis.
21. International Auditing.
22. Classification and Harmonization of Corporate Income Taxes.
23. Managerial Accounting.

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