Comparative international accounting Upplaga 11

Comparative International Accounting by Nobes and Parker, now in its eleventh edition, is renowned for its depth of discussion and comparative 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: Completely revised chapter on the context of financial reporting by listed groups to include the proposed adoption of IFRS in the United States Expanded Chapter 7 includes information on the practical application of IFRS in Australia and the EU Updated information on the effects of the financial crisis Increased coverage of accounting in China Extended discussion on reporting by private companies (SMEs) Up-to-date coverage of the major changes to IFRS and US GAAP Fully revised chapters on Segment Reporting and on International Financial Analysis Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of 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 received the American Accounting Associations Outstanding International Accounting Educator award. Valuable lecturer resources available for download are available at www.pearsoned.co.uk/nobes .