Comparative International Accounting

Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He was a representative on the board of International Accounting Standards Committee from 1993 to 2001.  Robert Parker was formerly Professor of Accounting at the University of Exeter and professorial fellow of the Institute of Chartered Accountants of Scotland. He died shortly after the 13th edition was published in 2016.  Both authors have been recipients of the ‘Outstanding International Accounting Educator’ award by the American Accounting Association and the ‘Distinguished Academic Award’ by the British Accounting and Finance Association.

• Part I SETTING THE SCENE 1 Introduction2 Causes and examples of international differences3 International classification of financial reporting4 Introduction to international harmonisationPart II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP 5 The background to financial reporting by listed groups6 IFRS in context: concepts, presentation and revenue7 IFRS in context: assets and liabilities8 IFRS in context: group accounting9 Different versions of IFRS practice10 Financial reporting in the United States11 Political lobbying on accounting standards: US, UK and international experiencePart III CHINA AND JAPAN 12 Financial reporting in China and JapanPart IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES 13 The context of financial reporting by individual companies14 Harmonisation and transition in Europe15 Making accounting rules for unlisted business enterprises in Europe16 Accounting rules and practices of individual companies in EuropePart V SPECIAL ISSUES IN REPORTING BY MNES 17 Foreign currency translation18 Segment reportingPart VI MONITORING AND ENFORCEMENT 19 International auditing20 Enforcement of financial reporting standards