Comparative International Accounting ISBN 13: 9780273655831

Comparative International Accounting - Softcover

9780273655831: Comparative International Accounting
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Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. While the book's two main authors have written the majority of chapters, it includes several contributions from a diverse group of international experts, all of who are leading practitioners or academics. The book 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. For those in the accounting field seeking current information on all aspects of international accounting.

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 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.

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