Comparative international accounting /

Contributors xvi Preface xvii Part I SETTING THE SCENE 1 Introduction 3 2 Causes and examples of international differences 27 3 International classification of financial reporting 58 4 International harmonization 89 Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP 5 The context of financial reporting by listed groups 119 6 The requirements of International Financial Reporting Standards 151 7 Different versions of IFRS practice 186 8 Financial reporting in the United States 203 9 Key financial reporting topics 236 10 Political lobbying on accounting standards - US, UK and international experience 267 Part III CHINA AND JAPAN 11 Financial reporting in China and Japan 303 Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES 12 The context of financial reporting by individual companies 337 13 Harmonization and transition in Europe 350 14 Making accounting rules for unlisted business enterprises in Europe 372 15 Accounting rules and practices of individual companies in Europe 396 A01_NOBE1908_01_SE_FM.indd 5 01/14/16 5:15 PM Part V GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs 16 Group accounting 423 17 Foreign currency translation 443 18 Segment reporting 483 Part VI MONITORING AND ENFORCEMENT 19 International auditing 515 20 Enforcement of financial reporting standards 545 Synoptic table of accounting differences in eight GAAPs, 2015 565 Glossary of abbreviations 568 Suggested answers to some of the end-of-chapter questions 574 Author index 592 Subject index 596