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Comparative International Accounting

Comparative International Accounting - 8th edition

ISBN13: 978-0273687535

Cover of Comparative International Accounting 8TH 05 (ISBN 978-0273687535)
ISBN13: 978-0273687535
ISBN10: 0273687530
Cover type:
Edition/Copyright: 8TH 05
Publisher: Prentice Hall Europe
Published: 2005
International: No

List price: $90.00

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Comparative International Accounting - 8TH 05 edition

ISBN13: 978-0273687535

Christopher Nobes and Robert Parker

ISBN13: 978-0273687535
ISBN10: 0273687530
Cover type:
Edition/Copyright: 8TH 05
Publisher: Prentice Hall Europe

Published: 2005
International: No
Summary

Takes a comprehensive look at the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the book's two main authors, the text includes several contributions from a diverse group of international experts, all of whom are leading practitioners or academics.

The text is split into four distinct parts with Part 1 giving an overview of international differences in accounting and financial reporting. Part 2 examines individual countries and includes country studies of UK, US, The Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Central and Eastern Europe and China. Part 3 looks at issues in financial accounting and the final part looks at analysis and management issues.

Features

  • Includes chapters on International Accounting Standards (Chapter 6) and Liabilities (Chapter 15)
  • The structure and content of the main country chapters have been revised and standardised to present a more cohesive comparison.
  • Each country chapter contains a list of differences from international standards.
  • Learning objectives have been introduced at the start of each chapter and extra questions have been added to several chapters.
  • The text has been thoroughly revised and updated in its eighth edition.

Table of Contents

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 accounting

Glossary of abbreviations
Suggested answers to some of the end of chapter questions
Author index
Subject index

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Cover of Comparative International Accounting 9th edition

Comparative International Accounting - 9th edition

ISBN13: 978-0273703570
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