(Ebook) Comparative international accounting by Christopher Nobes; R H Parker ISBN 9780273725626, 0273725629

(Ebook) Comparative international accounting by Christopher Nobes; R H Parker ISBN 9780273725626, 0273725629

This edition takes a comprehensive look at the international dimensions of financial accounting and reporting. It offers overviews supported by information on countries and companies, examination of the requirements of International Financial Reporting Standards and of US GAAP, and studies of accounting in Japan and China.
Content: Causes and examples of international differences --
International classification of financial reporting --
International harmonization --
The context of financial reporting by listed groups --
The requirements of International Financial Reporting Standards --
Different versions of IFRS practice --
Financial reporting in the United States --
Key financial reporting topics --
Enforcement of financial reporting standards --
Political lobbying on accounting standards: US, UK, and international experience --
Harmonization and transition in Europe --
Harmonization and transition in East Asia --
The context of financial reporting by individual companies --
Making accounting rules for unlisted business enterprises in Europe --
Accounting rules and practices of individual companies in Europe --
Group accounting --
Foreign currency translation --
Segment reporting --
International financial analysis --
International auditing --
International aspects of corporate income taxes --
Managerial accounting.
Abstract: This edition takes a comprehensive look at the international dimensions of financial accounting and reporting. It offers overviews supported by information on countries and companies, examination of the requirements of International Financial Reporting Standards and of US GAAP, and studies of accounting in Japan and China