Now in its thirteenth version, Nobes and Parker’s Comparative foreign Accounting is popular for its intensity of debate and comparative approach to explaining the foreign dimensions of monetary reporting.
The e-book explores the conceptual and contextual foundations of foreign monetary Reporting criteria (IFRS), contrasting them with US more often than not permitted accounting ideas (US GAAP). It additionally examines overseas changes in IFRS practices and the accounting adjustments that stay among nations reminiscent of China, France, Germany and Japan. specific consciousness is paid to the foremost problems with political lobbying, harmonization, and the detailed accounting difficulties of firm businesses.
This re-creation is carefully up-to-date for the numerous alterations in accounting and the correct study released because the twelfth variation. between different issues, this contains fabric on:
Convergence of IFRS and US GAAP
Adoptions of IFRS in lots of nations, either constructed and developing
Extensive new findings approximately overseas alterations in IFRS practices
New requisites for unlisted businesses in lots of international locations, occasionally in response to IFRS for SMEs
About the authors:
Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and on the collage of Sydney. he's adjunct professor on the Norwegian enterprise university. From 1993 to 2001 he was once a consultant at the board of overseas Accounting criteria Committee.
Robert Parker is Emeritus Professor of Accounting on the college of Exeter, united kingdom. He was once previously editor of the magazine, Accounting and company Research.
Both authors are recipients of the yankee Accounting Association’s ‘Outstanding foreign Accounting Educator’ award.
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