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9780273714767

Comparative International Accounting

by ;
  • ISBN13:

    9780273714767

  • ISBN10:

    0273714767

  • Edition: 10th
  • Format: Paperback
  • Copyright: 2008-01-01
  • Publisher: Pearson College Div
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List Price: $148.40
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Summary

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

Author Biography

Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK.

Table of Contents

Contributors
Preface
Setting the Scene
Introduction
Causes and examples of international differences
International classification of financial reporting
International harmonization of accounting
Financial Reporting by Listed Groups
The context of financial reporting by listed groups
The requirements of International Financial Reporting Standards
Different versions of IFRS practice
Financial reporting in the United States
Regulation
Political lobbying on Accounting Standards – national and international experience
Harmonization and Transition Ineuropeandeast Asia
Harmonization and transition in Europe
Harmonization and transition in East Asia
Financial Reporting by Individual Companies
The context of financial reporting by individual companies
Making accounting rules for non-listed business enterprises in Europe
Accounting rules and practices of individual companies in Europe
Major Issues in the Financial Reporting of Mnes
Key financial reporting topics
Consolidation
Foreign currency translation
Segment reporting
Analysis and Management Issues
International financial analysis
International auditing
International aspects of corporate income taxes
Managerial accounting
Glossary of abbreviation
Suggested answers to some of the end-of-chapter questions
Author index
Subject index
Table of Contents provided by Publisher. All Rights Reserved.

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