Now in its thirteenth variation, Nobes and Parker’s Comparative overseas Accounting is popular for its intensity of debate and comparative approach to explaining the foreign dimensions of economic reporting.
The e-book explores the conceptual and contextual foundations of overseas monetary Reporting criteria (IFRS), contrasting them with US usually permitted accounting ideas (US GAAP). It additionally examines overseas variations in IFRS practices and the accounting adjustments that stay among nations comparable to China, France, Germany and Japan. specific realization is paid to the foremost problems with political lobbying, harmonization, and the designated accounting difficulties of firm businesses.
This new version is punctiliously up to date for the various alterations in accounting and the appropriate study released because the twelfth version. 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 foreign ameliorations in IFRS practices
New requisites for unlisted businesses in lots of nations, occasionally in keeping with 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 tuition. From 1993 to 2001 he used to be a consultant at the board of overseas Accounting criteria Committee.
Robert Parker is Emeritus Professor of Accounting on the collage of Exeter, united kingdom. He was once previously editor of the magazine, Accounting and enterprise Research.
Both authors are recipients of the yankee Accounting Association’s ‘Outstanding foreign Accounting Educator’ award.
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