Comparative International Accounting

Firmly established as the leading text in the field, this new edition of Comparative International Accounting has been fundamentally updated to reflect the changes that are occurring in financial accounting and reporting as a result of the introduction of IFRS.

Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the book’s two main authors, the text includes several contributions from a diverse group of international experts, all of whom are leading practitioners or academics.

Now firmly established as the leading text in the field, Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. The book, which includes contributions from a diverse group of international practitioners and academics, has been carefully shaped into a coherent whole. This ninth edition has been extensively rewritten and fully updated to incorporate the latest developments in the field, especially the adoption of international standards in many countries.

Features

• Broad overviews supported by detailed information on real countries and companies;

• Across-the-board comparisons of major topics;

• Examination of the requirements of International Financial Reporting Standards and of US GAAP;

• Studies of accounting in Japan and China.

New to this edition

• Six brand new chapters have been added, including chapters on the regulation of accounting and the politics of standard setting;

• Separate consideration of group accounting by listed companies and of individual company accounting under domestic rules;

• More coverage of the impact of accounting differences on capital markets and on analysis;

Instructors’ resources include an expanded Suggested Answers section in the back of the book. Also, in addition to an Instructor’s Manual, unique PowerPoints for each chapter are now available online as well as links to real financial statements.

Comparative International Accounting is ideal for students at both undergraduate and postgraduate levels taking courses in comparative and international accounting.

Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, UK. 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’.

Additional student support at www.pearsoned.co.uk/nobes