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: Contributors  Preface  Part I  SETTING THE SCENE 1  Introduction 2  Causes and examples of international differences 3  International classification of financial reporting  4  International harmonization of accounting  Part II FINANCIAL REPORTING BY LISTED 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  Regulation 10  Political lobbying on Accounting Standards  national and international experience  Part III  HARMONIZATION AND TRANSITION IN EUROPEAND EAST ASIA 11  Harmonization and transition in Europe 12  Harmonization and transition in East Asia  Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES  13  The context of financial reporting by individual companies  14  Making accounting rules for non-listed business enterprises in Europe  15  Accounting rules and practices of individual companies in Europe  Part V  MAJOR ISSUES IN THE FINANCIAL REPORTING OF MNEs  16  Key financial reporting topics  17  Consolidation  18  Foreign currency translation  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-chapter questions  Author index  Subject index Abstract:                           Now in its tenth edition, Comparative International Accounting by Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of financial accounting and reporting.                 Read more...

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