Comparative International Accounting - Couverture souple

Nobes, Christopher; Parker, Robert B

Couverture souple

ISBN 10 : 0273763792 ISBN 13 : 9780273763796

Editeur : Pearson Education Limited, 2012

Synopsis

Now in its twelfth edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.

This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRSs) and contrasts them with US generally accepted accounting principles (US GAAP). It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies.

A propos du livre

À propos de l'auteur

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of International Accounting Standards Committee.

Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.

Both authors received the American Accounting Association’s ‘Outstanding International Accounting Educator’ award.

À propos de la quatrième de couverture

Now in its 12th edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.

This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (US GAAP). It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies.

New to this edition:

• Complete update in line with changes to IFRS, US GAAP and other recent developments in the field.
• Expanded coverage of ways in which jurisdictions can implement IFRS.
• Discussion of the IASB amended conceptual framework.
• New synoptic table of differences in accounting across six GAAPs.
• Additional coverage of ‘management commentaries’, Chinese accounting practices, company practices under IFRS and practices under German national rules.

About the authors:

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of International Accounting Standards Committee.

Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.

Both authors are recipients of the American Accounting Association’s ‘Outstanding International Accounting Educator’ award.

Détails de l'édition

• Éditeur: Pearson Education Limited
• Date d'édition: 2012
• Langue: anglais
• ISBN 10: 0273763792
• ISBN 13: 9780273763796
• Reliure: Broché
• Nombre de pages: 624
• Coordonnées du fabricant: non disponible
• Personne responsable: Riccardo Bacigalupo; riccardo.bacigalupo@sanoma.it; ; Sanoma Italia Via Arconati, 1 �; Milano; 20135; Italie