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Now in its twelfth edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.
This text uncovers the conceptual and contextual foundations of International Financial Reporting... MORE
Part I: SETTING THE SCENE
2 Causes and examples of international differences
3 International classification of financial reporting
4 International harmonization
Part II: FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
5 The context of financial reporting by listed gro... MORE
Part III: CHINA AND JAPAN
11 Financial reporting in China and Japan
Part IV: FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
12 The context of financial reporting by individual companies
13 Harmonization and transition in Europe
14 Making accounting rules for unlisted business entities in Europe
15 Accounting rules and practices of individual companies in Europe
Part V: GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs
16 Group accounting
17 Foreign currency translation
18 Segment reporting
Part VI: ENFORCEMENT AND ANALYSIS
19 Enforcement of financial reporting requirements
20 International auditing
21 International financial analysis
Synoptic table of accounting differences in eight GAAPs 2011
Glossary of abbreviations
Suggested answers to some of the end-of-chapter questions
Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of International 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 received the American Accounting Association?s ?Outstanding International Accounting Educator? award.