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Comparative international accounting / [edited by] Christopher Nobes and Robert Parker.

Contributor(s): Publication details: Harlow, England ; New York : Pearson, 2012.Edition: 12th edDescription: xxi, 595 p.; ill.; 24 cmISBN:
  • 9780273763796 (pbk.) :
  • 0273763792 (pbk.) :
Subject(s): LOC classification:
  • HF5625 .C74 2012
Contents:
Part I: SETTING THE SCENE -- 1.Introduction -- 2. Causes and examples of international differences -- 3. International classification of financial reporting -- 4. International harmonization -- Part II: FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP -- 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. Key financial reporting topics -- 10. Political lobbying on accounting standards US, UK, and international experience -- Part III: CHINA AND JAPAN -- 11. Financial reporting in China and Japan -- Part IV: FINANCIAL REPORTING BY INDIVIDUAL COMPANIES -- 12. The context of financial reporting by individual companies -- 13. Harmonization and transition in Europe -- 14. Making accounting rules for unlisted business entities in Europe -- 15. Accounting rules and practices of individual companies in Europe -- Part V: GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs -- 16. Group accounting -- 17. Foreign currency translation -- 18. Segment reporting -- Part VI: ENFORCEMENT AND ANALYSIS -- 19. Enforcement of financial reporting requirements {u2013} 20.International auditing {u2013} 21. International financial analysis.

Part I: SETTING THE SCENE -- 1.Introduction -- 2. Causes and examples of international differences -- 3. International classification of financial reporting -- 4. International harmonization -- Part II: FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP -- 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. Key financial reporting topics -- 10. Political lobbying on accounting standards US, UK, and international experience -- Part III: CHINA AND JAPAN -- 11. Financial reporting in China and Japan -- Part IV: FINANCIAL REPORTING BY INDIVIDUAL COMPANIES -- 12. The context of financial reporting by individual companies -- 13. Harmonization and transition in Europe -- 14. Making accounting rules for unlisted business entities in Europe -- 15. Accounting rules and practices of individual companies in Europe -- Part V: GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs -- 16. Group accounting -- 17. Foreign currency translation -- 18. Segment reporting -- Part VI: ENFORCEMENT AND ANALYSIS -- 19. Enforcement of financial reporting requirements {u2013} 20.International auditing {u2013} 21. International financial analysis.

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