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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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 APPENDICES A. Synoptic table of accounting differences in eight GAAPs, B. Glossary of abbreviations C. Suggested outline answers to some of the end-of-chapter questions Author index Subject index
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