Comparative International Accounting
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Persons
Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He was a representative on the board of International Accounting Standards Committee from 1993 to 2001.
Robert Parker was formerly Professor of Accounting at the University of Exeter and professorial fellow of the Institute of Chartered Accountants of Scotland. He died shortly after the 13th edition was published in 2016.
Both authors have been recipients of the 'Outstanding International Accounting Educator' award by the American Accounting Association and the 'Distinguished Academic Award' by the British Accounting and Finance Association.
Content
Part I SETTING THE SCENE
- 1 Introduction
- 2 Causes and examples of international differences
- 3 International classification of financial reporting
- 4 Introduction to international harmonisation
Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
- 5 The background to financial reporting by listed groups
- 6 IFRS in context: concepts, presentation and revenue
- 7 IFRS in context: assets and liabilities
- 8 IFRS in context: group accounting
- 9 Different versions of IFRS practice
- 10 Financial reporting in the United States
- 11 Political lobbying on accounting standards: US, UK and international experience
Part III CHINA AND JAPAN
- 12 Financial reporting in China and Japan
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
- 13 The context of financial reporting by individual companies
- 14 Harmonisation and transition in Europe
- 15 Making accounting rules for unlisted business enterprises in Europe
- 16 Accounting rules and practices of individual companies in Europe
Part V SPECIAL ISSUES IN REPORTING BY MNES
- 17 Foreign currency translation
- 18 Segment reporting
Part VI MONITORING AND ENFORCEMENT
- 19 International auditing
- 20 Enforcement of financial reporting standards
