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Comparative international accounting / [edited by] Christopher Nobes, Robert Parker.

Contributor(s): Material type: TextTextPublication details: New York : FT/Prentice Hall, 2004.Edition: 8th edDescription: xix, 612 p. : ill. ; 25 cmISBN:
  • 0273687530
Subject(s): DDC classification:
  • 657.48 NOB
Holdings
Item type Current library Call number Copy number Status Date due Barcode
Standard Loan Moylish Library Main Collection 657.48 NOB (Browse shelf(Opens below)) 1 Available 39002000203381

Enhanced descriptions from Syndetics:

Now firmly established as the leading text in the field, Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. The book, which includes contributions from a diverse group of international practitioners and academics, has been carefully shaped into a coherent whole. This eighth edition has been fully updated to allow for the many developments of 2002 onwards.Features Broad overviews supported by detailed information on real countries and companies. Across-the-board comparisons of major topics. Examination of the requirements of International Financial Reporting Standards. 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.Comparative International Accounting is ideal for students at both undergraduate and postgraduate level taking courses in comparative and international accounting.Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, England. 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 have received the American Accounting Association's award of 'outstanding international accounting educator'.

Includes bibliographical references and index.

Table of contents provided by Syndetics

  • Part 1 Context of International Accounting
  • 1 Introduction
  • 2 Causes of international differences
  • 3 Some major international differences in financial reporting
  • 4 International classification of financial reporting
  • 5 International harmonization of accounting
  • 6 The requirements of International Financial Reporting Standards
  • Part 2 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 in China
  • Part 3 Issues In International Accounting
  • 15 Liabilities
  • 16 Consolidation
  • 17 Foreign currency translation
  • 18 Segment reporting
  • Part 4 Analysis And Management Issues
  • 19 International financial analysis
  • 20 International auditing
  • 21 International aspects of corporate income taxes
  • 22 Managerial accountingGlossary of abbreviationsSuggested answers to some of the end of chapter questions
  • Author index
  • Subject index

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