Comparative international accounting

Autori

• Christopher Nobes
• R. H. Parker

Parametri

• Contabilità

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The eleventh edition of this renowned text offers an in-depth exploration of the international dimensions of financial accounting and reporting. It delves into the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (GAAP). Key issues such as transition, harmonization, political lobbying, and persistent international differences are examined, alongside the unique accounting challenges faced by multinational companies. This edition has been extensively revised to reflect significant changes in international accounting since the last release. Notable updates include a completely revised chapter on the context of financial reporting for listed groups, incorporating the proposed adoption of IFRS in the US, and an expanded discussion on the practical application of IFRS in Australia and the EU. Additionally, it features updated insights on the financial crisis, increased coverage of accounting in China, a thorough discussion on reporting by private companies (SMEs), and revisions to chapters on Segment Reporting and International Financial Analysis. The authors, Christopher Nobes and Robert Parker, are esteemed professors with notable contributions to the field, having received the American Accounting Association's 'Outstanding International Accounting Educator' award. Valuable lecturer resources are available for download at

Lingua: Inglese

Pubblicato: 2010

(In brossura)