(eBook PDF) Comparative International Accounting 13th Edition – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1292081902
- ISBN-13 : 978-1292081908
- Author: Christopher Nobes, R. H. Parker
This work is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. This new edition includes material on Convergence of IFRS and US GAAP; Adoptions of IFRS in many countries; Extensive findings about international differences in IFRS practices; and New requirements for unlisted companies in many countries, sometimes based on IFRS for SMEs.
Table contents:
pt. I SETTING THE SCENE
1. Introduction
2. Causes and examples of international differences
3. International classification of financial reporting
4. International harmonization
pt. II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP
5. The context of financial reporting by listed groups
6. The requirements of International Financial Reporting Standards
7. Different versions of IFRS practice
8. Financial reporting in the United States
9. Key financial reporting topics
10. Political lobbying on accounting standards US, UK and international experience
pt. III CHINA AND JAPAN
11. Financial reporting in China and Japan
pt. IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
12. The context of financial reporting by individual companies
13. Harmonization and transition in Europe
14. Making accounting rules for unlisted business enterprises in Europe
15. Accounting rules and practices of individual companies in Europe
pt. V GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs
16. Group accounting
17. Foreign currency translation
18. Segment reporting
pt. VI MONITORING AND ENFORCEMENT
19. International auditing
20. Enforcement of financial reporting standards
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