Comparative international accounting

This work is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. This new edition includes material on Convergence of IFRS and US GAAP; Adoptions of IFRS in many countries; Extensive findings about international differences in IFRS practices; and New requirements for unlisted companies in many countries, sometimes based on IFRS for SMEs.

Machine generated contents note: pt. I SETTING THE SCENE -- 1. Introduction -- Contents -- Objectives -- 1.1. Differences in financial reporting -- 1.2. The global environment of accounting -- 1.3. The nature and growth of MNEs -- 1.4.Comparative and international aspects of accounting -- 1.5. Structure of this book -- Summary -- References -- Useful websites -- Questions -- 2. Causes and examples of international differences -- Contents -- Objectives -- 2.1. Introduction -- 2.2. Culture -- 2.3. Legal systems -- 2.4. Providers of finance -- 2.5. Taxation -- 2.6. Other external influences -- 2.7. The profession -- 2.8. Conclusion on the causes of international differences -- 2.9. Some examples of differences -- Summary -- References -- Questions -- 3. International classification of financial reporting -- Contents -- Objectives -- 3.1. Introduction -- 3.2. The nature of classification -- 3.3. Classifications by social scientists -- 3.4. Classifications in accounting

Note continued: 3.5. Extrinsic classifications -- 3.6. Intrinsic classifications: 1970s and 1980s -- 3.7. Developments related to the Nobes classification -- 3.8. Further intrinsic classification -- 3.9. Is there an An…