Comparative International Accounting by Nobes and Parker, now in its eleventh edition, is renowned for its depth of discussion and comparative coverage of the international dimensions of financial accounting and reporting. It uncovers the conceptual and contextual foundations of the increasingly used International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (GAAP). Nobes and Parker examine the key issues inherent in the subject such as transition, harmonization and political lobbying and the international differences that remain. They also look at the special accounting problems of multinational companies. Comparative International Accounting has been extensively revised for the many changes in international accounting since the last edition.
Table of Contents
Comparative International Accounting 11 edition Brief TOC Part I: Setting the Scene 1 Introduction 2 Causes and examples of international differences 3 International classification of financial reporting 4 International harmonization Part II: Financial Reporting by listing groups 5 The context of financial reporting by listed groups 6 The requirements of International Financial Reporting Standards 7 Different versions of IFRS practice 8 Financial reporting in the United States 9 Key Financial Reporting Topics 10 Enforcement of Financial Reporting Standards 11 Political lobbying on Accounting Standards - US, UK, and international experience Part III: Harmonization and Transition in Europe and East Asia 12 Harmonization and transition in Europe 13 Harmonization and transition in East Asia Part IV: Financial Reporting by Individual Companies 14 The context of financial reporting by individual companies 15 Making accounting rules for unlisted business enterprises in Europe 16 Accounting rules and practices of individual companies in Europe Part V: Group Accounting Issues in Reporting MNEs 17 Group Accounting 18 Foreign currency translations 19 Segment reporting Part VI: Analysis and management issues 20 International financial analysis 21 International auditing 22 International aspects of corporate income taxes 23 Managerial accounting Glossary of abbreviations Suggested answers to some of the end-of-chapters questions Author Index Subject Index
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 in the 2000s the American Accounting Association's 'Outstanding International Accounting Educator' award.