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Comparative International Accounting (ISBN 0273714767)



PBChristopher Nobes/Bis Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee./PPBRobert Parker/Bis Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal,IAccounting and Business Research/I./PPBoth authors have received the American Accounting Association’s award of ‘outstanding international accounting educator’./PPBComparative International Accounting/BBTenth Edition by/BBChristopher Nobes and Robert Parker/B/PPNow in its tenth edition,IComparative International Accounting/Iby Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of financial accounting and reporting./PPIt uncovers the conceptual and contextual foundations of the increasingly used International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (GAAP). Nobes and Parker examine the key issues inherent in the subject, such as transition, harmonization and political lobbying, and the international differences that remain. They also look at the special accounting problems of multinational companies./PPIComparative International Accounting/Ihas been extensively revised for the many changes in international accounting since the last edition./PPNew to this edition are:/PULLIAn additional chapter on how the practice of IFRS can vary within a country and between countries/LILIUpdated case studies and an increased number of real-world examples/LILINew information on pension accounting, auditing standards and IFRS 8/LILIIncreased coverage of China and of small and medium enterprises (SMEs)/LILIContributions from a diverse group of international practitioners and academics, which are updated every two years to incorporate the latest

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