Comparative international accounting

Comparative international accounting

by Nobes, Christopher

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Title Statements

  • Full title :Comparative international accounting / [edited by] Christopher Nobes and Robert Parker.

Edition Statements

  • Publication Date:2006.
  • Edition:9th ed

Publication Statements

  • Publisher(s):Financial Times
  • Place of Publication:New York
  • Language:eng
  • Publication Date:2006.

Notes

Previous edition published 2004.

The Physical Object

  • Description:xix, 576 pages ; : 25 cm

Edition Identifiers

  • ISBN:0273703579, 9780273703570
  • oclc:ocn223766367
  • LC Classification:HF5625
  • Dewey Decimal:657

Table of Contents

1. Introduction -- 2. Causes and examples of international differences -- 3. International classification of financial reporting -- 4. International harmonization -- 5. The context of financial reporting by listed groups -- 6. The requirements of international financial reporting standards -- 7. Financial reporting in the United States -- 8. Enforcement of financial reporting standards -- 9. Political lobbying on accounting standards -- national and international experience -- 10. Harmonization and transition in Europe -- 11. Harmonization and transition in East Asia -- 12. The context of financial reporting by individual companies -- 13. Making accounting rules for non-listed business enterprises in Europe -- 14. Accounting rules and practices of individual companies in Europe -- 15. Key financial reporting topics -- 16. Consolidation -- 17. Foreign currency translation -- 18. Segment reporting -- 19. International financial analysis -- 20. International auditing.

21. International aspects of corporate income taxes -- 22. Managerial accounting.

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Subjects

Comparative accounting Comptabilité comparée

Writers

Nobes, Christopher Nobes, Christopher Parker, R. H., (Robert Henry)

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