Comparative International Accounting

Nobes, Prof Christopher

ISBN 10: 0273763792 / ISBN 13: 9780273763796

Verlag: Pearson, 2012

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Inhaltsangabe:

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.

Über die Autorin bzw. den Autor:

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.

Bibliografische Details

Titel: Comparative International Accounting
Verlag: Pearson
Erscheinungsdatum: 2012
Einband: Softcover
Zustand: Good