" Comparative International Accounting" takes a comprehensive look at the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the book's two main authors, the text includes several contributions from a diverse group of international experts, all of whom are leading practitioners or academics. The text is split into four distinct parts with Part 1 giving an overview of international differences in accounting and financial reporting. Part 2 examines individual countries and includes country studies of UK, US, The Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Central and Eastern Europe and China. Part 3 looks at issues in financial accounting and the final part looks at analysis and management issues.
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Book Description
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 firmly established as the leading text in the field, Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. The book, which includes contributions from a diverse group of international practitioners and academics, has been carefully shaped into a coherent whole. This eighth edition has been fully updated to allow for the many developments of 2002 onwards.
Features
- Broad overviews supported by detailed information on real countries and companies.
- Across-the-board comparisons of major topics.
- Examination of the requirements of International Financial Reporting Standards.
- 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.
Comparative International Accounting
is ideal 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, England. From 1993 to 2001 he was a representative on the board of the 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 have received the American Accounting Association¿s award of ¿outstanding international accounting educator¿.
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Most Helpful Customer Reviews
2 of 2 people found the following review helpful:
5.0 out of 5 stars
Broad coverage of major world accounting systems,
By
This review is from: Comparative International Accounting (8th Edition) (Paperback)
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.
5.0 out of 5 stars
good book for accounting study,
Amazon Verified Purchase(What's this?)
This review is from: Comparative International Accounting (11th Edition) (Paperback)
this book is very thick but so full of knowledges of Accounting standards. i think its gonna be fun to read it!!
4.0 out of 5 stars
One you can miss out on if you don't need International accounting,
By Kevin McClain (Providence, RI) - See all my reviews
Amazon Verified Purchase(What's this?)
This review is from: Comparative International Accounting (8th Edition) (Paperback)
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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Key Phrases - Statistically Improbable Phrases (SIPs):
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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 Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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 Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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