Comparative International Accounting 12th Edition PDF Download Ebook. Christopher Nobes and Robert B Parker offer complete discussion and comparative method of explaining the international dimensions of financial reporting. This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (US GAAP).
It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies. There is complete update in line with changes to IFRS, US GAAP and other recent developments in the field.
Expanded coverage of ways in which jurisdictions can implement IFRS is presented with discussion of the IASB amended conceptual framework. There is new synoptic table of differences in accounting across six GAAPs. This book offers additional coverage of ‘management commentaries’, Chinese accounting practices, company practices under IFRS and practices under German national rules.
Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee. Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.
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