Now in its thirteenth version, Nobes and Parker’s Comparative foreign Accounting is well known for its intensity of debate and comparative approach to explaining the overseas dimensions of monetary reporting.
The ebook explores the conceptual and contextual foundations of overseas monetary Reporting criteria (IFRS), contrasting them with US in general permitted accounting rules (US GAAP). It additionally examines foreign variations in IFRS practices and the accounting variations that stay among international locations corresponding to China, France, Germany and Japan. specific cognizance is paid to the main problems with political lobbying, harmonization, and the distinct accounting difficulties of firm businesses.
This re-creation is punctiliously up to date for the numerous adjustments in accounting and the proper study released because the twelfth version. between different issues, this contains fabric on:
Convergence of IFRS and US GAAP
Adoptions of IFRS in lots of international locations, either constructed and developing
Extensive new findings approximately foreign transformations in IFRS practices
New standards for unlisted businesses in lots of international locations, 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 collage of Sydney. he's adjunct professor on the Norwegian company college. 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 was once previously editor of the magazine, Accounting and enterprise Research.
Both authors are recipients of the yank Accounting Association’s ‘Outstanding foreign Accounting Educator’ award.
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