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Comparative International Accounting [Paperback]

Christopher Nobes (Author), R. H. Parker (Editor)
4.0 out of 5 stars  See all reviews (4 customer reviews)


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Comparative International Accounting (11th Edition) Comparative International Accounting (11th Edition) 4.0 out of 5 stars (4)
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Book Description

0137364636 978-0137364633 January 15, 1998 5 Sub
Comparative International Accounting 5th edition comprehensively examines the international dimensions of financial accounting and reporting. Teacher's Manual (0-13-736471-7).


Editorial Reviews

From the Publisher

In this edition, the text has been up-dated and restructured to reflect the development and changes since the third edition appeared in 1991, both in regulation and teaching of the subject internationally. It remains an authoritative, popular and accessible examination of the context and issues of comparative International accounting, as well as on the financial reporting in individual countries. --This text refers to an out of print or unavailable edition of this title.

From the Back Cover

 Now in its seventh edition, this successful text offers a comprehensive yet coherent examination of the international dimensions of financial accounting and reporting. Most of the chapters are written by the two main authors, but there are several contributions from leading international practitioners and academics.Part I gives an overview of the causes and nature of international differences in accounting and financial reporting.Part II examines individual countries and includes studies of the UK, the US, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, Central and eastern Europe and China. Part III takes a comparative look at four major financial reporting issues.  Part IV analyses four issues of international analysis and management.The text has been thoroughly revised and updated. It retains the structure of the last edition but incorporates the following new features:

  • New chapters on International Accounting Standards (Chapter 6) and Liabilities (Chapter 15).
  • The structure and content of the main country chapters have been revised and standardized to present a more cohesive comparison.
  • Each country chapter contains a list of differences from international standards.
  • Learning objectives have been introduced at the start of each chapter and extra questions have been added to several chapters.
Comparative International Accountingis primarily intended for students at both undergraduate and postgraduate level taking courses in comparative and international accounting. Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, UK. He is Vice-Chairman of the accountancy committee of the Fédération des Experts Comptables Européens and was a UK representative on the board of the IASC from 1993 to 2001. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal Accounting and Business Research.

--This text refers to an out of print or unavailable edition of this title.

Product Details

  • Paperback: 541 pages
  • Publisher: Prentice Hall; 5 Sub edition (January 15, 1998)
  • Language: English
  • ISBN-10: 0137364636
  • ISBN-13: 978-0137364633
  • Product Dimensions: 9.1 x 6.6 x 1.1 inches
  • Shipping Weight: 1.7 pounds
  • Average Customer Review: 4.0 out of 5 stars  See all reviews (4 customer reviews)
  • Amazon Best Sellers Rank: #5,353,306 in Books (See Top 100 in Books)

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2 of 2 people found the following review helpful:
5.0 out of 5 stars Broad coverage of major world accounting systems, January 15, 2006
As a translator who works with Japanese, Chinese, and French financial reports, it is difficult to find up to date books that cover all of the financial systems that I deal with, and I would go broke buying updated books for each country every year.

This book is the next best thing. It gives an introduction to the system used in a particular country and then discusses the basis for differences between systems used in different countries, so that at least one can understand the types of differences one can expect.

It is a given that any book such as this must address Japan as well as major European and North American, but this title is noteworthy for covering China as well.
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5.0 out of 5 stars good book for accounting study, July 23, 2011
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this book is very thick but so full of knowledges of Accounting standards. i think its gonna be fun to read it!!
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4.0 out of 5 stars One you can miss out on if you don't need International accounting, June 28, 2009
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It explains how does accounting apply to international economics and its full spread over managerial part of accounting that differs in every country and is not laid down as set rules everywhere. Good book.
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Inside This Book (learn more)
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Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
accounting act, company income, capital gearing, inflation accounting, major legal systems, unconsolidated statements, making accounting rules, national accounting plan, closing rate method, asterisked questions, communist accounting, individual company financial statements, financial reporting topics, foreign currency statements, geographic segment disclosures, geographical segment disclosures, international accounting differences, overt options, international financial analysis, unconsolidated financial statements, jure harmonization, geographic segment data, temporal method, preparer community, national accounting rules
Key Phrases - Capitalized Phrases (CAPs): (learn more)
United States, United Kingdom, European Accounting Review, International Journal of Accounting, New York, Journal of Accounting Research, European Union, Fourth Directive, Accounting Horizons, Commercial Code, International Accounting Standards Board, Seventh Directive, Companies Act, European Commission, Financial Accounting Standards Board, International Financial Reporting Standards, Ministry of Finance, Questions After, Eighth Directive, Oxford University Press, Hong Kong, Czech Republic, Price Waterhouse, Second World War, South Africa
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