TY  - BOOK
AU  - Nobes,Christopher
AU  - Parker,R.H.
TI  - Comparative international accounting
SN  - 9780273763796 (pbk.) :
AV  - HF5625 .C74 2012
PY  - 2012///
CY  - Harlow, England, New York
PB  - Pearson
KW  - Comparative accounting
N1  - 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
ER  -