Comparative International Accounting Upplaga 10

Comparative International Accounting Tenth Edition by Christopher Nobes and Robert Parker Now in its tenth edition, Comparative International Accounting by Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of financial accounting and reporting. It uncovers the conceptual and contextual foundations of the increasingly used International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (GAAP). Nobes and Parker examine the key issues inherent in the subject, such as transition, harmonization and political lobbying, and the international differences that remain. They also look at the special accounting problems of multinational companies. Comparative International Accounting has been extensively revised for the many changes in international accounting since the last edition. New to this edition are: An additional chapter on how the practice of IFRS can vary within a country and between countries Updated case studies and an increased number of real-world examples New information on pension accounting, auditing standards and IFRS 8 Increased coverage of China and of small and medium enterprises (SMEs) Contributions from a diverse group of international practitioners and academics, which are updated every two years to incorporate the latest developments in the field Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. 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 Associations award of outstanding international accounting educator. Revised resources for lecturers are available to download at www.pearson.co.uk/nobes.