Comparative International Accounting （14TH）

Nobes, Christopher/ Parker, Robert

Pearson Education Limited（2020/04発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 640 p.
• 言語 ENG
• 商品コード 9781292296463
• DDC分類 657

Full Description

For undergraduate and postgraduate students taking courses in comparative and international aspects of financial reporting.

 

 

Learn the foundational concepts of international financial reporting

 

Comparative International Accounting, 14th Edition, by Nobes and Parker explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies. This book is thoroughly updated for the many changes in accounting and the relevant research published since the 13th edition.

 

 

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Contents

Part I SETTING THE SCENE



1 Introduction
2 Causes and examples of international differences
3 International classification of financial reporting
4 Introduction to international harmonisation

Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP



5 The background to financial reporting by listed groups
6 IFRS in context: concepts, presentation and revenue
7 IFRS in context: assets and liabilities
8 IFRS in context: group accounting
9 Different versions of IFRS practice
10 Financial reporting in the United States
11 Political lobbying on accounting standards: US, UK and international experience

Part III CHINA AND JAPAN



12 Financial reporting in China and Japan

Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES



13 The context of financial reporting by individual companies
14 Harmonisation and transition in Europe
15 Making accounting rules for unlisted business enterprises in Europe
16 Accounting rules and practices of individual companies in Europe

Part V SPECIAL ISSUES IN REPORTING BY MNES



17 Foreign currency translation
18 Segment reporting

Part VI MONITORING AND ENFORCEMENT



19 International auditing
20 Enforcement of financial reporting standards