International Business

Comparative international accounting by Christopher Nobes

By Christopher Nobes

This variation takes a finished examine the foreign dimensions of economic accounting and reporting. It deals overviews supported through details on nations and firms, exam of the necessities of overseas monetary Reporting criteria and people GAAP, and reviews of accounting in Japan and China.

content material: motives and examples of foreign transformations --
foreign category of monetary reporting --
overseas harmonization --
The context of monetary reporting via indexed teams --
the necessities of foreign monetary Reporting criteria --
varied models of IFRS perform --
monetary reporting within the usa --
Key monetary reporting themes --
Enforcement of monetary reporting criteria --
Political lobbying on accounting criteria: US, united kingdom, and foreign adventure --
Harmonization and transition in Europe --
Harmonization and transition in East Asia --
The context of economic reporting via person businesses --
Making accounting principles for unlisted company companies in Europe --
Accounting principles and practices of person businesses in Europe --
staff accounting --
foreign currency echange translation --
section reporting --
foreign monetary research --
overseas auditing --
foreign elements of company source of revenue taxes --
Managerial accounting.
summary: This variation takes a accomplished examine the foreign dimensions of economic accounting and reporting. It bargains overviews supported by way of info on nations and firms, exam of the necessities of foreign monetary Reporting criteria and people GAAP, and reports of accounting in Japan and China

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Extra resources for Comparative international accounting

Example text

C. M. (1989) ‘The effect of financial disclosure levels on firms’ choices among alternative foreign stock exchange listings’, Journal of International Financial Management and Accounting, Vol. 1, No. 1. D. J. (2002) ‘Exploring comparative international accounting history’, Accounting, Auditing & Accountability Journal, Vol. 15, No. 5. D. J. (1999) ‘Home bias at home: local equity preferences in domestic portfolios’, Review of Financial Studies, Vol. 7, No. 1, pp. 2045–73. S. M. (1990) The Capital Market Effects of International Accounting Diversity, Dow Jones-Irwin, Homewood.

A feature of recent decades has been the extent to which countries have been willing to adopt and adapt accounting methods and institutions from other countries. Examples will be found in many of the chapters of this book. The UK accepted continental European ideas about greater uniformity in the layout of financial statements. France and Germany accepted US and UK approaches to consolidated statements. The Netherlands accepted a much greater degree of regulation of company accounting and auditing than previously.

Part IV covers the financial reporting (particularly that by individual legal enterprises) that continues to be governed by sets of national rules, some of which differ considerably from IFRS and US GAAP. Part V examines some major technical accounting issues related to group reporting by MNEs. Part VI examines some international issues of analysis and management. The chapters in the six parts of the book are described in more detail below. 2 Setting the scene (Part I) The adoption of IFRS by the European Union and the convergence of IFRS and US GAAP, both formally agreed in 2002, have not removed the differences in financial reporting among countries.

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