International Classification of Financial Reporting (Routledge Series on International Accounting and Finance) - Hardcover

Nobes, Christopher

Hardcover

ISBN 10: 0415070902 ISBN 13: 9780415070904

Publisher: Routledge, 1992

Synopsis

With the growing integration of the international economy the international differences in financial reporting practices have never been so important in multinational business. Recent reforms in International Accounting Standards, combined with the continuing European harmonization, have placed this topic high on the current agenda of both researchers and of business analysts actively concerned with international accounting practice.
This new, updated edition of Christopher Nobes' International Classification of Financial Reporting examines the causes and nature of the differences between financial reporting practices in different countries, charting all the many significant developments to have taken place through the 1980s. The relevant research published during this period is discussed, alongside the effects of the regulatory changes that have taken place. Improvements in the existing system of classification in financial reporting are proposed in the light of the accelerated process of harmonization currently taking place.
The resulting volume is an indispensable source for academics and professionals in international accounting and for all who are engaged in the process of European harmonization.

About this title

About the Author

Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and the Unoversoty of Sydney. He was a member of the Board of the International Accounting Standards Committee from 1993 to 2001. He has been a consultant to PricewaterhouseCoopers since 1987. He has been joint editor of Accounting and Business Research, and is now on the editorial boards of nine journals, including Abacus, Accounting and Business Research and British Accounting Review. He was chosen for the Outstanding International Accounting Educator Award of the American Accounting Association in 2002.

Review

'The third edition of this valuable book by Chris Nobes highlights the continuing importance of international classification in accounting even in a World where International Financial Reporting Standards (IFRS) are growing in importance. Nobes demonstrates comprehensively how we can use international classification schemes to better understand continuing variations in national systems as well as the different extents and also ways IFRS has been adopted and implemented.' Sid Gray, Professor, University of Sydney, Australia. 'Classifications are invaluable aids in research as well as in teaching. That applies to international accounting as much as to languages, legal systems, biology and many other disciplines. This new edition provides a much needed update on Christopher Nobes' work on the classification of financial reporting systems for a time when IFRS have been internationally widely implemented but, for many reasons outlined in this book, financial reporting continues to differ internationally.' Lisa Evans, Professor, University of Stirling, UK. 'Drawing on his extensive knowledge in accounting as well as other subjects - history, natural sciences, humanities and social sciences - Professor Nobes turns the art of classification into a tool for seeing the accounting discipline in a wider perspective.' Erlend Kvaal, Professor, BI Norwegian Business School, Norway. 'This book is very well written and constitutes a major contribution to the international accounting literature. It provides a refreshing antidote to the rather fatalistic view of some commentators who suggest that the advent of IFRS might imply the end of international accounting as an important field of study. In this regard, the analysis offered in this book has opened up new avenues for research in comparative international accounting and will be welcomed by students, teachers, researchers, practitioners, and policy-makers in this field.' Otto Janschek, The International Journal of Accounting

Edition details

• Publisher: Routledge
• Publication date: 1992
• ISBN 10: 0415070902
• ISBN 13: 9780415070904
• Binding: Hardcover
• Language: English
• Number of pages: 153