Description
Pearson Comparative International Accounting 2012 Edition by Christopher Nobes, Robert B Parker
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. Table of contents :- Part I: SETTING THE SCENE1 Introduction 2 Causes and examples of international differences 3 International classification of financial reporting 4 International harmonizationPart II: FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP5 The context of financial reporting by listed groups6 The requirements of International Financial Reporting Standards7 Different versions of IFRS practice8 Financial reporting in the United States9 Key financial reporting topics10 Political lobbying on accounting standards US, UK, and international experience Part III: CHINA AND JAPAN11 Financial reporting in China and Japan Part IV: FINANCIAL REPORTING BY INDIVIDUAL COMPANIES12 The context of financial reporting by individual companies13 Harmonization and transition in Europe 14 Making accounting rules for unlisted business entities in Europe15 Accounting rules and practices of individual companies in EuropePart V: GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs16 Group accounting 17 Foreign currency translation 18 Segment reportingPart VI: ENFORCEMENT AND ANALYSIS19 Enforcement of financial reporting requirements20 International auditing21 International financial analysisSynoptic table of accounting differences in eight GAAPs 2011Glossary of abbreviationsSuggested answers to some of the end-of-chapter questionsAuthor IndexSubject Index