Comparative international accounting

By: Nobes, ChristopherContributor(s): Parker, RobertMaterial type: TextTextPublication details: Harlow [u.a.] : Financial Times/Prentice Hall, 2004Edition: 8th EditionDescription: xix, 612 pISBN: 9780273687535 ; 0273687530Subject(s): Comparative accounting | Internationaler Vergleich -- Rechnungslegung | Verrechnungspreis | Währungsrisiko. Ertragsteuer | Internationaler Vergleich | Multinationales UnternehmenDDC classification: 657
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 financial reporting 5. International harmonization of accounting 6. The requirements of International Financial Reporting 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 Glossary of abbreviations Suggested answers to some of the end of chapter questions Author index Subject index
Summary: This title takes a comprehensive look at the international dimensions of financial accounting and reporting. Part 1 gives 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, China and more.
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Included Index

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 financial reporting 5. International harmonization of accounting 6. The requirements of International Financial Reporting 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 Glossary of abbreviations Suggested answers to some of the end of chapter questions Author index Subject index

This title takes a comprehensive look at the international dimensions of financial accounting and reporting. Part 1 gives 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, China and more.

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