Comparative International Accounting

Christopher Nobes, Robert Parker

593 pages, parution le 01/03/2004 (7^eme édition)

Ajouter à une liste

Indisponible

Résumé

Comparative International Accounting 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

Two new chapters: Chapter 6 on International Accounting Standards and Chapter 15 on liabilities
Expansion of material on China in Chapter 14
Standardising of content in chapters 7-12 (country studies) in line with the reviewers’ comments
New learning objectives
Multiple choice questions have been added to most chapters.

L'auteur - Christopher Nobes

PricewaterhouseCoopers Professor of Accounting at the University of Reading

L'auteur - Robert Parker

Robert Parker, Emeritus Professor of Accounting at the University of Exeter, UK.

Sommaire

1: Context of International Accounting
- Introduction
- Causes of International Differences
- Some Major International Differences in Financial Reporting
- International Classification of Finanical Reporting
- International Harmonization of Accounting
- The Requirements of International Accounting Standards
2: Country Studies
- Financial Reporting in the United Kingdom
- Financial Reporting in the United States
- Financial Reporting in the Netherlands
- Financial Reporting in France
- Financial Reporting in Germany
- Financial Reporting in Japan
- Financial Reporting in Nine other Important Countries
- Financial Reporting in Central and Eastern Europe and in China
3: Issues in International Accounting
- Liabilities
- Consolidation
- Foreign Currency Translation
- Segment Reporting
4: Analysis and Management Issues
- International Financial Analysis
- International Auditing
- International Aspects of Corporate Income Taxes
- Managerial Accounting

Voir tout

Replier

Caractéristiques techniques

	PAPIER
Éditeur(s)	Prentice Hall
Auteur(s)	Christopher Nobes, Robert Parker
Parution	01/03/2004
Édition	7^eme édition
Nb. de pages	593
Format	19 x 24,5
Couverture	Broché
Poids	1175g
Intérieur	Noir et Blanc
EAN13	9780273655831