Comparative international accounting:
Gespeichert in:
Format: | Buch |
---|---|
Sprache: | English |
Veröffentlicht: |
New York u.a.
Prentice Hall
1995
|
Ausgabe: | 4. ed. |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XIX, 494 S. |
ISBN: | 0133287335 |
Internformat
MARC
LEADER | 00000nam a2200000 c 4500 | ||
---|---|---|---|
001 | BV010178906 | ||
003 | DE-604 | ||
005 | 19950512 | ||
007 | t | ||
008 | 950512s1995 xxu i||| 00||| eng d | ||
020 | |a 0133287335 |9 0-13-328733-5 | ||
035 | |a (OCoLC)30664336 | ||
035 | |a (DE-599)BVBBV010178906 | ||
040 | |a DE-604 |b ger |e rakddb | ||
041 | 0 | |a eng | |
044 | |a xxu |c XD-US | ||
049 | |a DE-473 |a DE-521 |a DE-523 |a DE-11 |a DE-188 | ||
050 | 0 | |a HF5625.C74 1995 | |
082 | 0 | |a 657 |2 20 | |
082 | 0 | |a 657 20 | |
084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
245 | 1 | 0 | |a Comparative international accounting |c Christopher Nobes ... |
250 | |a 4. ed. | ||
264 | 1 | |a New York u.a. |b Prentice Hall |c 1995 | |
300 | |a XIX, 494 S. | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
338 | |b nc |2 rdacarrier | ||
650 | 7 | |a Accountancy |2 gtt | |
650 | 7 | |a Comptabilité comparée |2 ram | |
650 | 7 | |a Financiële verslaglegging |2 gtt | |
650 | 7 | |a Internationale aspecten |2 gtt | |
650 | 4 | |a Comparative accounting | |
650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
689 | 0 | 1 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |D s |
689 | 0 | |5 DE-604 | |
689 | 1 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
689 | 1 | 1 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |D s |
689 | 1 | |8 1\p |5 DE-604 | |
700 | 1 | |a Nobes, Christopher |d 1950- |e Sonstige |0 (DE-588)124003281 |4 oth | |
856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006761260&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-006761260 |
Datensatz im Suchindex
_version_ | 1808588452802854912 |
---|---|
adam_text |
Contents
Foreword xiii
Contributors xv
Preface xvii
part i Context of international accounting 1
1 Introduction, and causes of differences 3
1.1 The importance of comparative accounting 3
1.2 Choice of country studies 8
1.3 Causes of international differences 10
1.4 Legal systems 11
1.5 Providers of finance 12
1.6 Taxation 15
1.7 The profession 17
1.8 Inflation 18
1.9 Theory 19
1.10 Accidents 19
1.11 Summary and conclusion 20
References 21
Further reading 21
2 The nature and growth of MNEs 22
2.1 Definitions and distinctions 22
2.2 The evolution of the MNE 25
2.3 The MNE from 1980 to 1990 — some data 29
2.4 Understanding the MNE — a theoretical framework 32
2.5 Evaluating the MNE — a framework of issues 35
2.6 Rationalized MNE production and intra firm trade 39
v
VI CONTENTS
2.7 Conclusion 43
References 43
Further reading 43
3 Major international differences in financial reporting 44
3.1 Fairness 44
3.2 Taxation 45
3.3 Conservatism and accruals 45
3.4 Provisions and reserves 47
3.5 Valuation bases 48
3.6 Consolidation 52
3.7 Uniformity and accounting plans 54
3.8 Shareholder orientation of financial statements 57
3.9 Conclusion 57
References 57
Further reading 59
4 International classification of financial reporting 60
4.1 The nature of classification 60
4.2 Classifications by social scientists 61
4.3 Financial reporting 'systems' 62
4.4 A hypothetical classification 69
4.5 Recent developments 72
4.6 Summary 72
References 73
5 International financial analysis 75
5.1 Introduction 75
5.2 The usefulness of financial statement information 76
5.3 Understanding differences in accounting method 77
5.4 Disclosure practices in international financial reporting 84
5.5 Analysts' earnings adjustments 91
5.6 Benchmarks 94
5.7 Summary 94
References 97
6 Regulating financial reporting in the United Kingdom, the United
States, Australia and Canada 99
6.1 Introduction 99
6.2 Theoretical framework 101
6.3 Elements of legalism 102
6.4 Associationism or corporatism? 108
6.5 Summary 114
References 115
CONTENTS vii
7 Harmonization of financial reporting 117
7.1 Reasons for, obstacles to and measurement of harmonization 118
7.2 The International Accounting Standards Committee 121
7.3 Other international bodies 132
7.4 EC harmonization 134
7.5 Summary 139
References 140
part ii Country studies 143
8 Financial reporting in North America 145
8.1 Introduction 145
8.2 The setting and enforcement of standards 146
8.3 Accounting standards — conceptual framework 153
8.4 Presentation 156
8.5 Accounting for assets 160
8.6 Accounting for corporate taxes 165
8.7 Accounting for business combinations 165
8.8 Effects on earnings and net assets 167
8.9 Summary 167
References and further reading 169
Appendix 8 Example of financial statements of an SEC registered
corporation 171
9 Financial reporting in the United Kingdom and Australia 173
9.1 Introduction 173
9.2 Influences on accounting 174
9.3 Companies and company law 176
9.4 The accountancy profession and accounting standards 181
9.5 Audit 190
9.6 Directors' report and cash flow statement 190
9.7 Accounting principles and policies 191
9.8 Consolidation and currency translation 195
9.9 Corporate social reporting 196
9.10 Creative accounting 197
9.11 Summary 197
References 198
Further reading 200
Appendix 9.1 British Companies Act formats 201
Appendix 9.2 Australian Corporations Law formats 204
10 Financial reporting in the Netherlands 206
10.1 Influences on accounting 206
10.2 Current cost versus historical cost 211
viii CONTENTS
10.3 Accounting principles and policies 212
10.4 Consolidation and currency translation 213
10.5 Formats and exemptions 214
10.6 Notes to the accounts 215
10.7 Other contents of annual reports 215
10.8 Social reporting 216
10.9 Audit 216
10.10 Summary 217
References 217
Further reading 218
Appendix 10 Uniform formats for Dutch financial statements 218
11 Financial reporting in France 223
11.1 The Plan comptable general: the distinctive core of French
reporting 224
11.2 A glance backward 228
11.3 Institutional framework 230
11.4 Sources of authority and guidance 238
11.5 Attributes of French annual accounts 245
11.6 Summary 255
References and further reading 256
Appendix 11.1 Contents of the text of the Plan comptable
general 258
Appendix 11.2 Financial accounting charts of the Plan comptable
general 260
Appendix 11.3 Uniform formats for French financial
statements 262
12 Financial reporting in Germany 265
12.1 Forms of business organization 265
12.2 General characteristics of German accounting 268
12.3 Accounting and valuation provisions for all businesses 271
12.4 Supplementary provisions for companies 273
12.5 Notes to the financial statements 278
12.6 Directors' report and audit 279
12.7 General rules for consolidated financial statements 280
12.8 Consolidation techniques 282
12.9 Summary 284
Further reading 284
Appendix 12 Uniform formats for published accounts in
Germany 285
13 Financial reporting in Japan 288
13.1 Introduction 288
13.2 Forms of business organization 289
CONTENTS ix
13.3 Influences on accounting 290
13.4 Regulations on annual reporting 294
13.5 Accounting practices 297
13.6 Consolidation and currency translation 300
13.7 Other financial reporting issues 302
13.8 Summary 303
References 304
Further reading 305
Appendix 13 Uniform formats for Japanese financial
statements 305
14 Financial reporting in four 'Asian Tiger' countries 309
14.1 Setting the scene 309
14.2 Accounting professions 313
14.3 Regulatory frameworks 314
14.4 International standards and harmonization 317
14.5 Some accounting differences 319
14.6 Summary 321
References and further reading 321
part iii Issues in international accounting 323
15 Consolidation 325
15.1 Rate of adoption 325
15.2 The concept of a group 327
15.3 Harmonization 328
15.4 Definitions of group companies 334
15.5 Publication requirements and practices 336
15.6 Techniques of consolidation 341
15.7 Summary 345
References 346
Further reading 346
16 Foreign currency translation 348
16.1 Introduction 348
16.2 Translation of transactions 351
16.3 Translation of financial statements 355
16.4 The diversity of translation practice 356
16.5 The American initiative 360
16.6 The temporal method versus the closing rate method 362
16.7 FAS 52 368
16.8 The British approach 370
16.9 The triumph of the closing rate method 371
16.10 Translation of the profit and loss account 372
16.11 Accounting for translation gains and losses 373
X CONTENTS
16.12 International Accounting Standard 21 377
16.13 Inflation in the foreign country 377
16.14 The economist versus the accountant 381
16.15 An alternative to exchange rates? 386
16.16 Summary 387
References 388
Further reading 389
17 Segmental reporting 390
17.1 What is segmental reporting? 390
17.2 The need for segmental information 391
17.3 The rules 394
17.4 Segmental reporting problems 397
17.5 Benefits of segmental reporting 402
17.6 Costs of segmental reporting 409
17.7 Summary 410
References 411
18 Inflation accounting 413
18.1 Introduction 413
18.2 Terminology 415
18.3 United Kingdom 415
18.4 Europe (excluding the United Kingdom) 422
18.5 North America 425
18.6 South America 429
18.7 Australasia 432
18.8 Other countries 435
18.9 Summary 436
References 437
Further reading 438
19 International auditing 440
19.1 Introduction 440
19.2 Reasons for the internationalization of auditing 442
19.3 Promulgating international standards 448
19.4 The international audit process 453
19.5 Summary 464
References 465
Further reading 465
20 Classification and harmonization of corporate income taxes 466
20.1 Introduction 466
20.2 Tax bases 468
20.3 Tax systems 472
CONTENTS XI
20.4 Harmonization 478
20.5 Summary 480
References 480
Further reading 481
Glossary of abbreviations 482
Index 486 |
any_adam_object | 1 |
author_GND | (DE-588)124003281 |
building | Verbundindex |
bvnumber | BV010178906 |
callnumber-first | H - Social Science |
callnumber-label | HF5625 |
callnumber-raw | HF5625.C74 1995 |
callnumber-search | HF5625.C74 1995 |
callnumber-sort | HF 45625 C74 41995 |
callnumber-subject | HF - Commerce |
classification_rvk | QP 800 QP 820 |
ctrlnum | (OCoLC)30664336 (DE-599)BVBBV010178906 |
dewey-full | 657 65720 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 657 - Accounting |
dewey-raw | 657 657 20 |
dewey-search | 657 657 20 |
dewey-sort | 3657 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
edition | 4. ed. |
format | Book |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV010178906</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">19950512</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">950512s1995 xxu i||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0133287335</subfield><subfield code="9">0-13-328733-5</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)30664336</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV010178906</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">XD-US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-473</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-11</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5625.C74 1995</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">20</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657 20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Comparative international accounting</subfield><subfield code="c">Christopher Nobes ...</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">4. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York u.a.</subfield><subfield code="b">Prentice Hall</subfield><subfield code="c">1995</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIX, 494 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accountancy</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Comptabilité comparée</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Financiële verslaglegging</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationale aspecten</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Comparative accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Nobes, Christopher</subfield><subfield code="d">1950-</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)124003281</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006761260&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-006761260</subfield></datafield></record></collection> |
id | DE-604.BV010178906 |
illustrated | Not Illustrated |
indexdate | 2024-08-28T00:19:16Z |
institution | BVB |
isbn | 0133287335 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006761260 |
oclc_num | 30664336 |
open_access_boolean | |
owner | DE-473 DE-BY-UBG DE-521 DE-523 DE-11 DE-188 |
owner_facet | DE-473 DE-BY-UBG DE-521 DE-523 DE-11 DE-188 |
physical | XIX, 494 S. |
publishDate | 1995 |
publishDateSearch | 1995 |
publishDateSort | 1995 |
publisher | Prentice Hall |
record_format | marc |
spelling | Comparative international accounting Christopher Nobes ... 4. ed. New York u.a. Prentice Hall 1995 XIX, 494 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Comptabilité comparée ram Financiële verslaglegging gtt Internationale aspecten gtt Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Rechnungslegung (DE-588)4128343-0 s 1\p DE-604 Nobes, Christopher 1950- Sonstige (DE-588)124003281 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006761260&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Comparative international accounting Accountancy gtt Comptabilité comparée ram Financiële verslaglegging gtt Internationale aspecten gtt Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
subject_GND | (DE-588)4048732-5 (DE-588)4120509-1 (DE-588)4128343-0 |
title | Comparative international accounting |
title_auth | Comparative international accounting |
title_exact_search | Comparative international accounting |
title_full | Comparative international accounting Christopher Nobes ... |
title_fullStr | Comparative international accounting Christopher Nobes ... |
title_full_unstemmed | Comparative international accounting Christopher Nobes ... |
title_short | Comparative international accounting |
title_sort | comparative international accounting |
topic | Accountancy gtt Comptabilité comparée ram Financiële verslaglegging gtt Internationale aspecten gtt Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
topic_facet | Accountancy Comptabilité comparée Financiële verslaglegging Internationale aspecten Comparative accounting Rechnungswesen Internationaler Vergleich Rechnungslegung |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006761260&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT nobeschristopher comparativeinternationalaccounting |