Comparative International Accounting

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'.

Contributors Preface Part I SETTING THE SCENE 1 Introduction 2 Causes and examples of international differences 3 International classification of financial reporting 4 International harmonization of accounting Part II FINANCIAL REPORTING BY LISTED GROUPS 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 Regulation 10 Political lobbying on Accounting Standards national and international experience Part III HARMONIZATION AND TRANSITION IN EUROPEAND EAST ASIA 11 Harmonization and transition in Europe 12 Harmonization and transition in East Asia Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES 13 The context of financial reporting by individual companies 14 Making accounting rules for non-listed business enterprises in Europe 15 Accounting rules and practices of individual companies in Europe Part V MAJOR ISSUES IN THE FINANCIAL REPORTING OF MNEs 16 Key financial reporting topics 17 Consolidation 18 Foreign currency translation 19 Segment reporting Part VI ANALYSIS AND MANAGEMENT ISSUES 20 International financial analysis 21 International auditing 22 International aspects of corporate income taxes 23 Managerial accounting Glossary of abbreviations Suggested answers to some of the end-of-chapter questions Author index Subject index