Now in its thirteenth version, Nobes and Parker’s Comparative overseas Accounting is well known for its intensity of debate and comparative approach to explaining the foreign dimensions of monetary reporting.
The ebook explores the conceptual and contextual foundations of overseas monetary Reporting criteria (IFRS), contrasting them with US commonly authorised accounting ideas (US GAAP). It additionally examines overseas changes in IFRS practices and the accounting variations that stay among international locations similar to China, France, Germany and Japan. specific consciousness is paid to the most important problems with political lobbying, harmonization, and the detailed accounting difficulties of firm businesses.
This new version is punctiliously up to date for the numerous alterations in accounting and the correct examine released because the twelfth version. between different issues, this contains fabric on:
Convergence of IFRS and US GAAP
Adoptions of IFRS in lots of nations, either built and developing
Extensive new findings approximately overseas variations in IFRS practices
New specifications for unlisted businesses in lots of nations, occasionally in keeping with IFRS for SMEs
About the authors:
Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and on the college of Sydney. he's adjunct professor on the Norwegian company university. From 1993 to 2001 he was once a consultant at the board of foreign Accounting criteria Committee.
Robert Parker is Emeritus Professor of Accounting on the collage of Exeter, united kingdom. He used to be previously editor of the magazine, Accounting and enterprise Research.
Both authors are recipients of the yank Accounting Association’s ‘Outstanding overseas Accounting Educator’ award.
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