- ホーム
- > 洋書
- > 英文書
- > Business / Economics
基本説明
Presents key work on a number of topics which are at the heart of current research and debate - the international nature of development in accounting; new issues in classification; international financial reporting standards; and fair presentation. These issues are set in context and further analyzed through a comprehensive introductory chapter.
Full Description
Christopher Nobes is widely acknowledged as one of the most prolific experts writing on the international aspects of accounting. In this cutting-edge book he presents his key work on a number of topics which are at the heart of current research and debate - the international nature of development in accounting; new issues in classification; international financial reporting standards; and fair presentation. These issues are set in context and further analyzed through a comprehensive introductory chapter.
This timely and authoritative book will prove to be invaluable for academics, researchers and postgraduate students of international accounting.
Contents
Contents:
Preface
Introduction
PART I: INTERNATIONAL DEVELOPMENT
1. 'Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance', Australian Accounting Review, 10 (1), 2000, 26-34 (with Alan Roberts)
2. 'Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway Over 30 Years up to IFRS Adoption', European Accounting Review, 15 (1), 2006, 63-87 (with Hans Robert Schwencke)
3. 'Observations on Measuring the Differences between Domestic Accounting Standards and IAS', Journal of Accounting and Public Policy, 28 (2), 2009, 148-53
4. 'Were Islamic Records Precursors to Accounting Books Based on the Italian Method? A Comment', Accounting Historians Journal, 28 (2), 2001, 207-14
5. 'An Analysis of the International Development of the Equity Method', Abacus, 38 (1), 2002, 16-45
PART II: CLASSIFICATION
6. 'On the Myth of "Anglo-Saxon" Financial Accounting: A Comment', International Journal of Accounting, 38 (1), 2003, 95-104
7. 'On Accounting Classification and the International Harmonisation Debate', Accounting, Organizations and Society, 29 (2), 2004, 189-200
8. 'Accounting Classification in the IFRS Era', Australian Accounting Review, 18 (3), 2008, 191-8
PART III: INTERNATIONAL FINANCIAL REPORTING STANDARDS
9. 'Rules-based Standards and the Lack of Principles in Accounting', Accounting Horizons, 19 (1), 2005, 25-34
10. '57 Varieties of Serious Defect in IFRS?', Australian Accounting Review, 18 (4), 2008, 283-6
11. 'The Survival of International Differences under IFRS: Towards a Research Agenda', Accounting and Business Research, 36 (3), 2006, 233-45
12. 'International Differences in IFRS Policy Choice: A Research Note', Accounting and Business Research, 40 (2), 2010, 173-87 (with Erlend Kvaal)
13. 'Auditors' Affirmations of Compliance with IFRS Around the World: An Exploratory Study', Accounting Perspectives, 7 (4), 2008, 279-92 (with Stephen A. Zeff)
PART IV: ON TRUTH AND FAIRNESS
14. 'The True and Fair View Requirement in Recent National Implementations', Accounting and Business Research, 31 (2), 2001, 83-90 (with Sally Aisbitt)
15. 'Is True and Fair of Over-riding Importance? A Comment on Alexander's Benchmark', Accounting and Business Research, 30 (4), 2000, 307-12
16. 'Revenue Recognition and EU Endorsement of IFRS', Accounting in Europe, 3, 2006, 81-9
17. 'The Importance of Being Fair: An Analysis of IFRS Regulation and Practice - a Comment', Accounting and Business Research, 39 (4), 2009, 415-27
