Comparative international accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow ; Munich [u.a.]
Financial Times [u.a.]
2004
|
| Ausgabe: | 8. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 612 S. graph. Darst. |
| ISBN: | 0273687530 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1808588452880449536 |
|---|---|
| adam_text |
Contents
Contributors xv
Preface xvii
Part I CONTEXT OF INTERNATIONAL ACCOUNTING
1 Introduction 3
Contents 3
Objectives 3
1.1 The scale of differences 3
1.2 The importance of comparative accounting 4
1.3 The nature and growth of MNEs 9
1.4 Choice of country studies 11
Summary 13
References 14
Useful websites 14
Questions 15
2 Causes of international differences 16
Contents 16
Objectives 16
2.1 Introduction 17
2.2 External environment and culture 17
2.3 Legal systems 20
2.4 Providers of finance 21
2.5 Taxation 24
2.6 The profession 26
2.7 Inflation 28
2.8 Theory 29
2.9 Accidents and external influences 29
2.10 Conclusion on the causes of international differences 30
Summary 31
References 31
Questions 33
Contents
3 Some major International differences
in financial reporting 34
Contents 34
Objectives 34
3.1 Introduction 34
3.2 Fairness 35
3.3 Conservatism and accruals 36
3.4 Provisions and reserves 39
3.5 Valuation bases 40
3.6 Consolidation 41
3.7 Uniformity and accounting plans 44
3.8 Financial statements and their formats 46
Summary 49
References 50
Further reading 51
Questions 51
4 International classification of financial reporting 53
Contents 53
Objectives 54
4.1 Introduction 54
4.2 The nature of classification 54
4.3 Classifications by social scientists 56
4.4 Classifications in accounting 56
4.5 Extrinsic classifications 57
4.6 Intrinsic classifications: 1970s and 1980s 62
4.7 Developments related to the Nobes classification 68
4.8 Further intrinsic classification 70
4.9 Is there an Anglo Saxon group? 71
4.10 A taxonomy of accounting classifications 71
Summary 72
References 73
Questions 75
5 International harmonization of accounting 76
Contents 76
Objectives 77
5.1 Introduction 77
5.2 Reasons for, obstacles to and measurement of harmonization 78
5.3 The International Accounting Standards Committee 81
5.4 Other international bodies 92
5.5 EU harmonization 95
5.6 The International Accounting Standards Board 101
Summary
Contents
References i05
Useful websites 107
Questions 108
6 The requirements of International Financial
Reporting Standards 109
Contents 109
Objectives 1i o
6.1 Introduction 110
6.2 The conceptual framework and some basic standards 110
6.3 Assets 116
6.4 Liabilities 119
6.5 Group accounting 121
6.6 Disclosures 122
Summary 123
References 124
Further reading 124
Questions 124
Appendix 6 An outline of the content of International
Financial Reporting Standards 125
Part II COUNTRY STUDIES
Introduction to Part II 136
7 Financial reporting in the United Kingdom 138
Contents 138
Objectives 139
7.1 Influences on accounting 139
7.2 Companies and company law 141
7.3 The accountancy profession and accounting standards 145
7.4 Contents of annual reports of listed companies 152
7.5 Accounting principles and policies 154
7.6 Creative accounting 157
7.7 Consolidation and currency translation 158
7.8 Audit 159
7.9 Corporate social reporting and accounting for the environment 162
7.10 Differences from IFRS 162
Summary 164
References 165
Further reading 157
Useful websites ^67
Questions | 68
JfltS
8 Financial reporting in the United States 173
Contents 173
Objectives 17A
8.1 Influences on accounting 174
8.2 Regulatory framework 176
8.3 Accounting standard setters 180
8.4 The conceptual framework 182
8.5 Contents of annual reports 185
8.6 Accounting principles 188
8.7 Consolidation 195
8.8 Audit 197
8.9 Differences from IFRS 198
Summary 200
References and further reading 201
Useful websites 202
Questions 202
9 Financial reporting in the Netherlands 203
Contents 203
Objectives 203
9.1 Influences on accounting 204
9.2 Companies and company law 205
9.3 The Enterprise Chamber 207
9.4 The accountancy profession and accounting standards 208
9.5 Contents of annual reports 209
9.6 Current cost versus historical cost 211
9.7 Accounting principles and policies 212
9.8 Consolidation and currency translation 213
9.9 Audit 214
9.10 Social reporting 214
9.11 Differences from IFRS 215
Summary 216
References 216
Further reading 217
Useful websites 217
Questions 218
Appendix 9 Uniform formats for Dutch financial statements 219
10 Financial reporting in France 224
Contents 224
Objectives 225
10.1 Introduction 225
10.2 Influences on accounting 226
10.3 Institutional framework 227
Contents
10.4 Contents of annual reports 230
10.5 Accounting principles 233
10.6 Consolidation and currency translation 234
10.7 Audit 236
10.8 Differences from IFRS 236
Summary 238
References 239
Further reading 240
Useful websites 240
Questions 240
Appendix 10.1 Contents of the Plan comptable general
(relating to financial accounting and reporting) 242
Appendix 10.2 Financial accounting chart of accounts,
Classes 1 7 in the Plan comptable general 243
Appendix 10.3 Formats for French financial statements 244
11 Financial reporting in Germany 249
Contents 249
Objectives 250
11.1 Introduction: the general characteristics of German accounting 250
11.2 Influences on accounting 252
11.3 Companies and other forms of organization 255
11.4 Accounting provisions for all businesses 257
11.5 Supplementary provisions for companies 259
11.6 Other contents of annual reports 265
11.7 Consolidation 266
11.8 Audit 270
11.9 Differences from IFRS 270
Summary 272
References 273
Further reading 273
Useful websites 274
Questions 274
Appendix 11 Uniform formats for German financial statements 275
12 Financial reporting in Japan 278
Contents 278
Objectives 279
12.1 Introduction 279
12.2 Influences on accounting 280
12.3 Forms of business organization 281
12.4 Regulatory framework 282
12.5 The accountancy profession and accounting standards 284
12.6 Contents of annual reports 285
tits
12.7 Accounting principles 289
12.8 Consolidation and currency translation 293
12.9 Audit 294
12.10 Differences from IFRS 294
Summary 296
References 296
Further reading 297
Useful websites 297
Questions 297
Appendix 12 Uniform formats for Japanese financial statements 299
13 Financial reporting in nine other important countries 303
Contents 303
Objectives 303
13.1 Introduction 304
1 3.2 Australia, Canada and Singapore 304
13.3 Denmark, Norway and Sweden 317
1 3.4 Italy, Spain and South Korea 322
Summary 327
References 328
Further reading 329
Useful websites 330
Questions 331
14 Financial reporting in Central and Eastern Europe
and in China 333
Contents 333
Objectives 333
14.1 Introduction 333
14.2 Central and Eastern Europe 334
14.3 The example of Poland 340
14.4 China 344
Summary 349
References 349
Useful websites 352
Questions 352
Part 111 ISSUES IN INTERNATIONAL ACCOUNTING
15 Liabilities 355
Contents 355
Objectives 355
15.1 Introduction 355
15.2 Creditors 057
Contents
15.3 Provisions 359
15.4 Employee benefits 362
15.5 Deferred tax 366
Summary 370
References 370
Questions 371
16 Consolidation 372
Contents 372
Objectives 372
16.1 Introduction 373
16.2 Rate of adoption 373
16.3 The concept of a 'group' 374
16.4 Harmonization 375
16.5 Definitions of group companies 382
16.6 Publication requirements and practices 385
16.7 Techniques of consolidation 388
Summary 392
References 393
Further reading 393
Questions 394
17 Foreign currency translation 395
Contents 395
Objectives 396
17.1 Introduction 396
1 7.2 Translation of transactions 400
1 7.3 Introduction to the translation of financial statements 405
1 7.4 The US initiative 408
1 7.5 The temporal method versus the closing rate method 411
17.6 FAS 52 415
17.7 The UK approach 417
17.8 IAS 21 418
17.9 Continental Europe 419
1 7.10 The triumph of the closing rate method 419
17.11 Translation of the profit and loss account 421
17.12 Accounting for translation gains and losses 422
1 7.1 3 Convergence of standards 425
17.14 Research findings 427
1 7.15 An alternative to exchange rates? 430
Summary 431
References 432
Further reading 433
Questions 433
nts
18 Segment reporting 434
Contents 434
Objectives 434
18.1 What is segment reporting? 435
18.2 The need for segment information 437
18.3 Disclosure regulations 441
18.4 Problems of segment identification 447
18.5 Evidence on the benefits of segment reporting 450
Summary 4^7
References 458
Questions 460
Part IV ANALYSIS AND MANAGEMENT ISSUES
19 International financial analysis 463
Contents 463
Objectives 463
19.1 Introduction 464
19.2 Understanding differences in accounting 464
19.3 Disclosure practices in international financial reporting 468
19.4 Interpreting financial statements 475
19.5 Financial analysis and the capital market 478
Summary 482
References 482
Questions 484
20 International auditing 485
Contents 485
Objectives 485
20.1 Introduction 486
20.2 Reasons for the internationalization of auditing 488
20.3 Promulgating international standards 493
20.4 The international audit process 498
Summary 509
References 510
Further reading 510
Useful websites 511
Questions 511
Contents
21 International aspects of corporate income taxes 512
Contents 512
Objectives 512
21.1 Introduction 513
21.2 Tax bases 515
21.3 International tax planning 519
21.4 Transfer pricing 519
21.5 Tax systems 520
21.6 Harmonization 526
Summary 528
References 529
Further reading 530
Questions 530
22 Managerial accounting 532
Contents 532
Objectives 532
22.1 Introduction 533
22.2 The balanced scorecard 534
22.3 Currency and control 536
22.4 Variances and foreign exchange 540
22.5 Culture and management accounting 540
22.6 Control and performance 549
22.7 Looking forward 551
Summary 551
References 552
Questions 554
Glossary of abbreviations 556
Suggested answers to some of the end of chapter questions 561
Author index 581
Subject index 588 |
| any_adam_object | 1 |
| author | Nobes, Christopher 1950- Parker, Robert H. 1932-2016 |
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| discipline | Wirtschaftswissenschaften |
| edition | 8. ed. |
| format | Book |
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| indexdate | 2024-08-28T00:19:16Z |
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| spelling | Nobes, Christopher 1950- Verfasser (DE-588)124003281 aut Comparative international accounting Christopher Nobes ; Robert Parker 8. ed. Harlow ; Munich [u.a.] Financial Times [u.a.] 2004 XIX, 612 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Internationaler Vergleich - Rechnungslegung 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 Parker, Robert H. 1932-2016 Verfasser (DE-588)120456753 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010768352&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| 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 ; Robert Parker |
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| title_full_unstemmed | Comparative international accounting Christopher Nobes ; Robert Parker |
| title_short | Comparative international accounting |
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