Comparative international accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Prentice Hall Europe
1998
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 541 S. |
| ISBN: | 0137364636 |
Internformat
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| 245 | 1 | 0 | |a Comparative international accounting |c [edited by] Christopher Nobes and Robert Parker |
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Datensatz im Suchindex
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| adam_text |
t Contents •' ; v
Contributors P^ge xii
Preface xiv
Acknowledgements xvi
part I Context of international accounting 1
1. Introduction 3
1.1 The scale of differences 3
1.2 The importance of comparative accounting 3
1.3 The nature and growth of MNEs 8
1.4 Choice of country studies 11
1.5 Summary "
References 'J
Questions "" ^
2. Causes of international differences 15
2.1 Introduction 15
2.2 External environment and culture 15
2.3 Legal systems 18
2.4 Providers of finance 19
2.5 Taxation 22
2.6 The profession 24
2.7 Inflation 26
2.8 Theory 26
2.9 Accidents 27
2.10 Conclusion on the causes of international differences 27
References 28
Questions 28
v
vi ¦¦ Contents
3. Major international differences in financial reporting 30
3.1 Introduction 30
3.2 Fairness 30
3.3 Taxation 31
3.4 Conservatism and accruals 31
3.5 Provisions and reserves 33
3.6 Valuation bases 34
3.7 Consolidation 36
3.8 Uniformity and accounting plans 38
3.9 Formats 40
3.10 Shareholder orientation of financial statements 43
3.11 Summary 43
References 44
Further reading 45
Questions 45
4. International classification of financial reporting 46
4.1 Introduction 46
4.2 The nature of classification 46
4.3 Classifications by social scientists 48
4.4 Classifications in accounting 48
4.5 Extrinsic classifications 49
4.6 Intrinsic classifications 53
4.7 Developments related to the Nobes classification 60
4.8 Summary 62
References 63
Questions 64
5. Harmonization of financial reporting 66
5.1 Introduction 66
5.2 Reasons for, obstacles to and measurement of harmonisation 67
5.3 The International Accounting Standards Committee 70
5.4 Other international bodies 81
5.5 EU harmonization 83
5.6 Summary 88
References 88
Questions 90
part li Country studies 93
6. Financial reporting in the United Kingdom 95
6.1 Introduction 95
6.2 Influences on accounting 95
Contents ¦¦ vii
6.3 Companies and company law 97
6.4 The accountancy profession and accounting standards 100
6.5 Audit 108
6.6 Contents of annual reports of listed companies 109
6.7 Accounting principles and policies 111
6.8 Consolidation and currency translation 114
6.9 Corporate social reporting and accounting for the environment 115
6.10 Creative accounting 115
6.11 Summary 116
References 117
Further reading 118
Questions 118
Appendix 6 British Companies Act formats 120
7. Financial reporting in the United States 125
7.1 Introduction 125
7.2 The setting and enforcement of standards 126
7.3 Accounting standards conceptual framework 133
7.4 Presentation 136
7.5 Accounting for assets 140
7.6 Accounting for corporate taxes 145
7.7 Accounting for business combinations 145
7.8 Effects on earnings and net assets 147
7.9 Summary 149
References and further reading 149
Questions 150
Appendix 7 Example of financial statements of an SEC registered
corporation 151
8. Financial reporting in the Netherlands 153
8.1 Influences on accounting 153
8.2 Current cost versus historical cost 158
8.3 Accounting principles and policies 159
8.4 Consolidation and currency translation 160
8.5 Formats and exemptions 161
8.6 Notes to the accounts 162
8.7 Other contents of annual reports 162
8.8 Social reporting 163
8.9 Audit 163
8.10 Summary 164
References 164
Further reading 165
Questions 166
Appendix 8 Uniform formats for Dutch financial statements 167
viii ¦¦ Contents
9. Financial reporting in France 172
9.1 Introduction 172
9.2 The distinctive core of French financial reporting: the Plan comptab/e general 173
9.3 A glance backward 177
9.4 The institutional framework of French financial reporting 179
9.5 Sources of authority and guidance 190
9.6 Attributes of French annual accounts 199
9.7 Summary 209
References and further reading 209
Questions 211
Appendix 9.1 Contents of the Plan comptable general 212
Appendix 9.2 Financial accounting chart of accounts, Class 1 7, in the
Plan comptable general 214
Appendix 9.3 Standard format for financial statements and schedules 216
10. Financial reporting in Germany 222
10.1 General characteristics of German accounting 222
10.2 Forms of business organization 225
10.3 Accounting and valuation provisions for all businesses 228
10.4 Supplementary provisions for companies 230
10.5 Notes to the financial statements 235
10.6 Directors'report and audit 236
10.7 General rules for consolidated financial statements 237
10.8 Consolidation techniques 239
10.9 Summary 241
References 241
Further reading 242
Questions 242
Appendix 10 Uniform formats for published accounts in Germany 243
11. Financial reporting in Japan 246
11.1 Introduction 246
11.2 Forms of business organization 247
11.3 Influences on accounting 248
11.4 Regulations on annual reporting 252
11.5 Accounting practices 255
11.6 Consolidation and currency translation 258
11.7 Other financial reporting issues 260
11.8 Summary 261
References 262
Further reading 263
Questions 263
Appendix 11 Uniform formats for Japanese financial statements 264
Contents ¦¦ ix
12. Financial reporting in nine other important countries 268
12.1 Introduction 268
12.2 Australia, Canada and Singapore 268
12.3 Scandinavia 280
12.4 South Korea, Italy and Spain 284
12.5 Summary 287
References 288
Further reading 289
Questions 290
13. Financial reporting in Central and Eastern Europe and China 292
13.1 Introduction 292
13.2 Central and Eastern Europe 293
13.3 The example of Poland 296
13.4 China 299
13.5 Summary 302
References 302
Questions 303
part ill Issues in international accounting 305
14. Consolidation 307
14.1 Introduction 307
14.2 Rate of adoption 307
14.3 The concept of a group 309
14.4 Harmonization 310
14.5 Definitions of group companies 316
14.6 Publication requirements and practices 318
14.7 Techniques of consolidation 322
14.8 Summary 326
References 327
Further reading 327
Questions 328
15. Foreign currency translation 329
15.1 Introduction 329
15.2 Translation of transactions 332
15.3 Introduction to the translation of financial statements 336
15.4 The American initiative 339
15.5 The temporal method versus the closing rate method 342
15.6 FAS 52 347
15.7 The British approach 349
15.8 International Accounting Standard 21 349
x ¦¦ Contents
15.9 The triumph of the closing rate method 350
15.10 Translation of the profit and loss account 351
15.11 Accounting for translation gains and losses 353
15.12 Research findings 355
15.13 An alternative to exchange rates? 359
15.14 Summary 360
References 361
Further reading 362
Questions 362
16. Segment reporting 364
16.1 What is segment reporting? 364
16.2 The need for segment information 368
16.3 Disclosure regulations 370
16.4 Problems of segment identification 374
16.5 Recent developments 376
16.6 Evidence on the benefits of segment reporting 378
16.7 Summary 385
References 386
Questions 388
17. Inflation accounting 389
17.1 Introduction 389
17.2 Terminology 391
17.3 United Kingdom 391
17.4 Europe (excluding the United Kingdom) 398
17.5 North America 400
17.6 South America 406
17.7 Australasia 408
17.8 Other countries 410
17.9 Summary 411
References 412
Further reading 414
Questions 414
part iv Analysis and management issues 417
18. International financial analysis 419
18.1 Introduction 419
18.2 The usefulness of financial statement information 420
18.3 Understanding differences in accounting method 421
18.4 Disclosure practices in international financial reporting 426
18.5 Analysts'earnings adjustments 433
Contents ¦¦ xi
18.6 Benchmarks 434
18.7 Summary 437
References 437
Questions 436
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 464
Further reading 465
Questions 465
20. Classification and harmonization of corporate income taxes 466
20.1 Introduction 466
20.2 Tax bases 468
20.3 Transfer pricing 472
20.4 Tax systems 472
20.5 Harmonization 478
20.6 Summary 480
References 481
Further reading 482
Questions 482
21. Managerial accounting 484
21.1 Introduction 484
21.2 Choosing a strategic objective 485
21.3 The budget process across countries 486
21.4 Studies of budgeting in different countries 489
21.5 The budgeting process 490
21.6 Budgeting and the multinational 492
21.7 Capital budgeting 495
21.8 Control and performance 496
21.9 Philosophies and models of control 497
21.10 Variances and foreign exchange 498
21.11 Summary and looking forward 499
References 500
Questions 502
Glossary of abbreviations 503
Suggested answers to some of the end of chapter questions 508
Index 530 |
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| spelling | Comparative international accounting [edited by] Christopher Nobes and Robert Parker 5. ed. London [u.a.] Prentice Hall Europe 1998 XVI, 541 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Change - Comptabilité Comptabilité Comptabilité comparée Comptabilité comparée - Problèmes et exercices ram Comptabilité comparée ram Entreprises multinationales - Comptabilité Financiële verslaglegging gtt Internationale aspecten gtt États financiers - Études comparatives - Problèmes et exercices ram États financiers - Études comparatives ram 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 Nobes, Christopher 1950- Sonstige (DE-588)124003281 oth Parker, Robert H. 1932-2016 Sonstige (DE-588)120456753 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008013709&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Comparative international accounting Accountancy gtt Change - Comptabilité Comptabilité Comptabilité comparée Comptabilité comparée - Problèmes et exercices ram Comptabilité comparée ram Entreprises multinationales - Comptabilité Financiële verslaglegging gtt Internationale aspecten gtt États financiers - Études comparatives - Problèmes et exercices ram États financiers - Études comparatives ram 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 [edited by] Christopher Nobes and Robert Parker |
| title_fullStr | Comparative international accounting [edited by] Christopher Nobes and Robert Parker |
| title_full_unstemmed | Comparative international accounting [edited by] Christopher Nobes and Robert Parker |
| title_short | Comparative international accounting |
| title_sort | comparative international accounting |
| topic | Accountancy gtt Change - Comptabilité Comptabilité Comptabilité comparée Comptabilité comparée - Problèmes et exercices ram Comptabilité comparée ram Entreprises multinationales - Comptabilité Financiële verslaglegging gtt Internationale aspecten gtt États financiers - Études comparatives - Problèmes et exercices ram États financiers - Études comparatives ram Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accountancy Change - Comptabilité Comptabilité Comptabilité comparée Comptabilité comparée - Problèmes et exercices Entreprises multinationales - Comptabilité Financiële verslaglegging Internationale aspecten États financiers - Études comparatives - Problèmes et exercices États financiers - Études comparatives Comparative accounting Rechnungswesen Internationaler Vergleich Rechnungslegung |
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