رکورد قبلیرکورد بعدی

" Comparative international accounting "


Document Type : BL
Record Number : 562517
Doc. No : b391710
Main Entry : Christopher Nobes
Title & Author : Comparative international accounting\ Christopher Nobes and Robert Parker.
Edition Statement : 13th edition
Publication Statement : Harlow, England ; New York : Pearson,, 2016.
Page. NO : xxi, 611 pages ; 25 cm
ISBN : 1292081902
: : 9781292081908
Contents : Machine generated contents note: pt. I SETTING THE SCENE -- 1.Introduction -- Contents -- Objectives -- 1.1.Differences in financial reporting -- 1.2.The global environment of accounting -- 1.3.The nature and growth of MNEs -- 1.4.Comparative and international aspects of accounting -- 1.5.Structure of this book -- Summary -- References -- Useful websites -- Questions -- 2.Causes and examples of international differences -- Contents -- Objectives -- 2.1.Introduction -- 2.2.Culture -- 2.3.Legal systems -- 2.4.Providers of finance -- 2.5.Taxation -- 2.6.Other external influences -- 2.7.The profession -- 2.8.Conclusion on the causes of international differences -- 2.9.Some examples of differences -- Summary -- References -- Questions -- 3.International classification of financial reporting -- Contents -- Objectives -- 3.1.Introduction -- 3.2.The nature of classification -- 3.3.Classifications by social scientists -- 3.4.Classifications in accounting Note continued: 3.5.Extrinsic classifications -- 3.6.Intrinsic classifications: 1970s and 1980s -- 3.7.Developments related to the Nobes classification -- 3.8.Further intrinsic classification -- 3.9.Is there an Anglo-Saxon group? -- 3.10.Classification in an IFRS world -- 3.11.A Synthesis of Accounting Classifications -- Summary -- References -- Questions -- 4.International harmonization -- Contents -- Objectives -- 4.1.Introduction -- 4.2.Reasons for, obstacles to and measurement of harmonization -- 4.3.The International Accounting Standards Committee -- 4.4.Other international bodies -- 4.5.The International Accounting Standards Board -- Summary -- References -- Useful websites -- Questions -- pt. II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP -- 5.The context of financial reporting by listed groups -- Contents -- Objectives -- 5.1.Introduction -- 5.2.The legal and political context of international standards Note continued: 5.3.Adoption of, and convergence with, IFRS -- 5.4.IFRS in the EU -- 5.5.IFRS/US differences -- 5.6.Convergence of IFRS and US GAAP -- 5.7.Reconciliations from national rules to US GAAP or IFRS -- 5.8.International financial analysis -- Summary -- References -- Useful websites -- Questions -- 6.The requirements of International Financial Reporting Standards -- Contents -- Objectives -- 6.1.Introduction -- 6.2.The conceptual framework -- 6.3.Presentation and accounting policies -- 6.4.Revenue and foreign currency transactions -- 6.5.Assets -- 6.6.Liabilities -- 6.7.Group accounting -- 6.8.Disclosures, and management commentary -- 6.9.Synthesis: the sources of the content of IFRS -- Summary -- References -- Further reading -- Useful websites -- Questions -- Appendix 6.1 An outline of the content of International Financial Reporting Standards -- 7.Different versions of IFRS practice -- Contents -- Objectives -- 7.1.Introduction Note continued: 7.2.Motivations for varied IFRS practice -- 7.3.Scope for varied IFRS practice -- 7.4.Examples of varied IFRS practice -- 7.5.Changes in IFRS practice over time -- 7.6.Implications -- Summary -- References -- Questions -- 8.Financial reporting in the United States -- Contents -- Objectives -- 8.1.Introduction -- 8.2.Regulatory framework -- 8.3.Accounting standard-setters -- 8.4.The conceptual framework -- 8.5.Contents of annual reports -- 8.6.Accounting principles -- 8.7.Consolidation -- 8.8.Audit -- 8.9.Differences from IFRS -- Summary -- References -- Further reading -- Useful websites -- Questions -- 9.Key financial reporting topics -- Contents -- Objectives -- 9.1.Introduction -- 9.2.Revenue recognition -- 9.3.Recognition of intangible assets -- 9.4.Measurement of assets -- 9.5.Financial instruments -- 9.6.Provisions -- 9.7.Employee benefits -- 9.8.Deferred tax -- 9.9.Measurement of liabilities -- 9.10.Comprehensive income -- Summary -- References Note continued: Questions -- 10.Political lobbying on accounting standards -- US, UK and international experience -- Contents -- Objectives -- 10.1.Introduction -- 10.2.Motivations for political lobbying -- 10.3.Political lobbying up to 1990 -- 10.4.US political lobbying from 1990 -- 10.5.Political lobbying of the IASC/IASB -- 10.6.Preparer attempts to control the accounting standard-setter -- 10.7.Political lobbying of the FASB's convergence with the IASB -- 10.8.Some concluding remarks -- Summary -- References -- Useful websites -- Questions -- pt. III CHINA AND JAPAN -- 11.Financial reporting in China and Japan -- Contents -- Objectives -- 11.1.Introduction -- 11.2.Japan: regulatory issues -- 11.3.Japan: accounting practices -- 11.4.Japan: differences from IFRS -- 11.5.China: regulatory issues -- 11.6.China and IFRS -- Summary -- References -- Further reading -- Useful websites -- Questions -- Appendix 11.1 ASBE Standards Note continued: pt. IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES -- 12.The context of financial reporting by individual companies -- Contents -- Objectives -- 12.1.Introduction -- 12.2.Outline of differences between national rules and IFRS or US GAAP -- 12.3.The survival of national rules -- 12.4.Financial reporting, tax and distribution -- 12.5.Special rules for small or unlisted companies -- Summary -- References -- Useful websites -- Questions -- 13.Harmonization and transition in Europe -- Contents -- Objectives -- 13.1.Introduction -- 13.2.Harmonization within the European Union -- 13.3.Transition in Central and Eastern Europe -- Summary -- References -- Useful websites -- Questions -- 14.Making accounting rules for unlisted business enterprises in Europe -- Contents -- Objectives -- 14.1.Introduction -- 14.2.Who makes the accounting rules? -- 14.3.Which business enterprises are subject to accounting rules? -- Summary -- References -- Further reading Note continued: Useful websites -- Questions -- Appendix 14.1 Contents of the Plan comptable general (relating to financial accounting and reporting) -- Appendix 14.2 Financial accounting chart of accounts, Classes 1-7 in the Plan comptable general (ANC's translation of 1999 chart, adjusted for changes in 2014) -- 15.Accounting rules and practices of individual companies in Europe -- Contents -- Objectives -- 15.1.Introduction -- 15.2.France -- 15.3.Germany -- 15.4.United Kingdom -- Summary -- References -- Further reading -- Useful websites -- Questions -- Appendix 15.1 Formats for French financial statements (2014 plan comptable) -- Appendix 15.2 Formats for German financial statements (before implementation of the 2013 revised Directive) -- Appendix 15.3 Formats for British financial statements (before implementation of the 2013 revised Directive) -- pt. V GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs -- 16.Group accounting -- Contents -- Objectives Note continued: 16.1.Introduction -- 16.2.Rate of adoption of consolidation -- 16.3.The concept of a `group' -- 16.4.Harmonization from the 1970s onwards -- 16.5.Definitions of entities in which the group invests -- 16.6.Techniques of consolidation -- 16.7.Publication requirements and practices -- Summary -- References -- Questions -- 17.Foreign currency translation -- Contents -- Objectives -- 17.1.Introduction -- 17.2.Translation of transactions -- 17.3.Introduction to the translation of financial statements -- 17.4.The US initiative in the 1970s -- 17.5.The temporal method versus the current rate method -- 17.6.Current US GAAP -- 17.7.Current IFRS -- 17.8.Translation of comprehensive income -- 17.9.Accounting for translation gains and losses -- 17.10.Research findings -- 17.11.An alternative to exchange rates? -- Summary -- References -- Further reading -- Questions -- 18.Segment reporting -- Contents -- Objectives -- 18.1.What is segment reporting? Note continued: 18.2.Segment reporting regulations -- 18.3.Constraints on the benefits of segment reporting -- 18.4.Assessing the benefits of segment reporting -- Summary -- References -- Questions -- pt. VI MONITORING AND ENFORCEMENT -- 19.International auditing -- Contents -- Objectives -- 19.1.Introduction -- 19.2.Reasons for the internationalization of auditing -- 19.3.Promulgating international standards -- 19.4.The international audit process -- Summary -- References -- Further reading -- Useful websites -- Questions -- 20.Enforcement of financial reporting standards -- Contents -- Objectives -- 20.1.Introduction -- 20.2.Modes and models of enforcement -- 20.3.United States -- 20.4.European Union -- 20.5.West Pacific Rim -- Summary -- References -- Useful websites -- Questions.
Abstract : This work is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. This new edition includes material on Convergence of IFRS and US GAAP; Adoptions of IFRS in many countries; Extensive findings about international differences in IFRS practices; and New requirements for unlisted companies in many countries, sometimes based on IFRS for SMEs.",,,,,"This work is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. This new edition includes material on Convergence of IFRS and US GAAP; Adoptions of IFRS in many countries; Extensive findings about international differences in IFRS practices; and New requirements for unlisted companies in many countries, sometimes based on IFRS for SMEs.
Added Entry : R H Parker
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