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Comparative International Accounting (10th Edition) [Paperback]

Christopher Nobes (Author), Robert B Parker (Author)
4.0 out of 5 stars  See all reviews (4 customer reviews)


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Book Description

December 14, 2008 0273714767 978-0273714767 10th

Up to date coverage and depth of discussion of international accounting from respected authors and international contributors.


  • Respected authorship and contributions from a diverse group of international practitioners and academics
  • Renowned for depth of discussion and comprehensive coverage
  • Updated every two years to incorporate the latest developments in the field
  • Covers the international dimensions of financial accounting and reporting: concepts, context, transition to IFRS and difference in GAAP


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

Comparative International Accounting Tenth Edition by Christopher Nobes and Robert Parker

Now in its tenth edition, Comparative International Accounting by Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of financial accounting and reporting.

It 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.

Comparative International Accounting has been extensively revised for the many changes in international accounting since the last edition.

New to this edition are:

  • An additional chapter on how the practice of IFRS can vary within a country and between countries
  • Updated case studies and an increased number of real-world examples
  • New information on pension accounting, auditing standards and IFRS 8
  • Increased coverage of China and of small and medium enterprises (SMEs)
  • Contributions from a diverse group of international practitioners and academics, which are updated every two years to incorporate the latest developments in the field

Christopher Nobes is 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.

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’.

Revised resources for lecturers are available to download at www.pearson.co.uk/nobes.

 

 


Product Details

  • Paperback: 632 pages
  • Publisher: Prentice Hall; 10th edition (December 14, 2008)
  • Language: English
  • ISBN-10: 0273714767
  • ISBN-13: 978-0273714767
  • Product Dimensions: 9.6 x 7.4 x 1.4 inches
  • Shipping Weight: 2.6 pounds
  • Average Customer Review: 4.0 out of 5 stars  See all reviews (4 customer reviews)
  • Amazon Best Sellers Rank: #1,320,861 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)
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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Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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