Comparative International Accounting, 7th Edition
By Christopher Nobles & Robert Parker
May 2002
Financial Times / Pearson Education
ISBN: 0-273-65583-3
593 pages, illustrated
$72.50 paper original
Comparative International Accounting takes a comprehensive look at the international
dimensions of financial accounting and reporting. Whilst the majority of chapters
have been written by the book’s two main authors, the text includes several
contributions from a diverse group of international experts, all of whom are
leading practitioners or academics. The text is split into four distinct parts
with Part 1 giving an overview of international differences in accounting
and financial reporting. Part 2 examines individual countries and includes
country studies of UK, US, The Netherlands, France, Germany, Japan, Australia,
Canada, Singapore, Scandinavia, Central and Eastern Europe and China. Part
3 looks at issues in financial accounting and the final part looks at analysis
and management issues.
Features
Two new chapters: Chapter 6 on International Accounting Standards and Chapter
15 on liabilities Expansion of material on China in Chapter 14 Standardising
of content in chapters 7-12 (country studies) in line with the reviewers’
comments New learning objectives Multiple choice questions have been added
to most chapters.
Contents
Part 1: Context of International Accounting 1. Introduction 2. Causes of International
Differences 3. Some Major International Differences in Financial Reporting
4. International Classification of Finanical Reporting 5. International Harmonization
of Accounting 6. The Requirements of International Accounting Standards
Part 2: Country Studies 7. Financial Reporting in the United Kingdom 8. Financial
Reporting in the United States 9. Financial Reporting in the Netherlands 10.
Financial Reporting in France 11. Financial Reporting in Germany 12. Financial
Reporting in Japan 13. Financial Reporting in Nine other Important Countries
14. Financial Reporting in Central and Eastern Europe and in China
Part 3: Issues in International Accounting 15. Liabilities 16. Consolidation
17. Foreign Currency Translation 18. Segment Reporting Part 4: Analysis and
Management Issues 19. International Financial Analysis 20. International Auditing
21. International Aspects of Corporate Income Taxes 22. Managerial Accounting.
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