Comparative international accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Harlow, England ; Munich [u.a.]
Prentice Hall, Financial Times
2006
|
| Ausgabe: | 9. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | XIX, 576 S. graph. Darst. |
| ISBN: | 0273703579 9780273703570 |
Internformat
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| 245 | 1 | 0 | |a Comparative international accounting |c Christopher Nobes and Robert Parker |
| 250 | |a 9. ed. | ||
| 264 | 1 | |a Harlow, England ; Munich [u.a.] |b Prentice Hall, Financial Times |c 2006 | |
| 300 | |a XIX, 576 S. |b graph. Darst. | ||
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Datensatz im Suchindex
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| adam_text |
Contents
Contributors
Preface
Part I SETTING THE SCENE
1
Contents
Objectives
1.1
1.2
1.3
1.4
1.5
Summary
References
Useful websites
Questions
2
Contents
Objectives
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
Summary
References
Further reading
Questions
Contents
International
Contents
Objectives
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
3.10
Summary
References
Questions
International harmonization
Contents
Objectives
4.1
4.2
4.3
4.4
4.5
Summary
References
Useful websites
Questions
Part I! FINANCIAL REPORTING BY LISTED GROUPS
5
Contents
Objectives
5.1
5.2
5.3
5.4
5.5
5.6
vi
Contents
5.7
110
5.8
111
Summary
112
References
113
Useful websites
114
Questions
114
The requirements of International Financial
Reporting Standards
115
Contents
115
Objectives
116
6.1
116
6.2
116
6.3
123
6.4
126
6.5
127
6.6
129
Summary
129
References
130
Further reading
130
Useful websites
130
Questions
131
Appendix
Reporting Standards
132
Financial reporting in the United States
142
Contents
142
Objectives
143
7.1
143
7.2
144
7.3
147
7.4
150
7.5
153
7.6
158
7.7
164
7.8
166
7.9
167
Summary
169
References
170
Further reading
171
Useful websites
171
Questions
171
VII
Contents
8
Contents
Objectives
8.1
8.2
8.3
8.4
8.5
Summary
References
Useful websites
Questions
9
and international experience
Contents
Objectives
9.1
9.2
9.3
9.4
9.5
9.6
9.7
9.8
Summary
References
Useful websites
Questions
Part III HARMONIZATION AND TRANSITION IN EUROPE
AND EAST ASIA
10
Contents
Objectives
10.1
10.2
10.3
10.4
Summary
References
viii
Contents
Useful websites
Questions
11
Contents
Objectives
11.1
11.2
11.3
Summary
References
Further reading
Useful websites
Questions
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
12
individual companies
Contents
Objectives
12.1
12.2
IFRS or US
12.3
12.4
12.5
Summary
References
Useful websites
Questions
13
enterprises
Contents
Objectives
13.1
13.2
13.3
Summary
References
Further reading
ix
Contents
Useful websites
295
Questions
296
Appendix
297
Appendix
298
14
companies in Europe
299
Contents
299
Objectives
299
14.1
299
14.2
300
14.3
304
14.4
308
Summary
310
References
311
Further reading
312
Useful websites
312
Questions
312
Appendix
313
Appendix
318
Appendix
321
Part V MAJOR ISSUES Mi THE
15
Contents
Objectives
15.1
15.2
15.3
15.4
15.5
15.6
15.7
15.8
Summary
References
Questions
16
Contents
Objectives
Contents
16.1
16.2
16.3
16.4
16.5
16.6
16.7
Summary
References
Further reading
Questions
17
Contents
Objectives
17.1
17.2
17.3
17.4
17.5
17.6
17.7
17.8
17.9
17.10
17.11
Summary
References
Further reading
Questions
18
Contents
Objectives
18.1
18.2
18.3
18.4
18.5
Summary
References
Questions
xi
Contents
Part VI ANALYSIS AND MANAGEMENT ISSUES
19
433
Contents
433
Objectives
433
19.1
434
19.2
434
19.3
439
19.4
446
19.5
450
Summary
453
References
454
Questions
456
20
457
Contents
457
Objectives
457
20.1
458
20.2
459
20.3
464
20.4
470
Summary
482
References
483
Further reading
483
Useful websites
484
Questions
484
21
485
Contents
485
Objectives
485
21.1
486
21.2
488
21.3
492
21.4
492
21.5
494
21.6
500
Summary
502
References
502
Further reading
504
Useful websites
504
Questions
504
Xi)
Contents
22
Contents
Objectives
22.1
22.2
22.3
22.4
22.5
22.6
22.7
Summary
References
Questions
Glossary of abbreviations
Suggested answers to some of the end of chapter questions
Author index
Subject index
Supporting resources
Visit www.pearsoned.co.uk/nobes to find valuable online resources
For instructors
•
•
•
For more information please contact your local Pearson Education sales
representative or visit www.pearsoned.co.uk/nobes
XIII
Now
takes a comprehensive look at the international dimensions of financial accounting and
reporting. The book, which includes contributions from a diverse group of international
practitioners and academics» has been carefully shaped into a coherent whole. This ninth
edition has been extensively rewritten and fully updated to incorporate the latest
developments in the field, especially the adoption of international standards in many
countries,
Features
■
information on real countries and
companies;
■
topics;
■
International Financial Reporting
Standards and of US
■
China,
New to this edition
■
including chapters on the regulation of
accounting and the politics of standard
setting;
■
accounting by listed companies and of
individual company accounting under
domestic rules;
■
accounting differences on capital markets
and on analysis.
Instructors' resources include an expanded Suggested Answers section in the back of the
book. Also, in addition to an Instructor's Manual, unique PowerPoint^ for each chapter are
available online as well as finks to real financial statements.
Comparative International Recounting is ideal for students at both undergraduate and
postgraduate levels taking courses
Christopher Mebes is PricewaterhouseCoopers Professor of Accounting at the
Reading, UK, From
Accounting Standards Committee.
Robert
formerly editor of the journal Accounting and
Both authors have received the American Accounting Association's award of 'outstanding
international accounting educator*. |
| adam_txt |
Contents
Contributors
Preface
Part I SETTING THE SCENE
1
Contents
Objectives
1.1
1.2
1.3
1.4
1.5
Summary
References
Useful websites
Questions
2
Contents
Objectives
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
Summary
References
Further reading
Questions
Contents
International
Contents
Objectives
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
3.10
Summary
References
Questions
International harmonization
Contents
Objectives
4.1
4.2
4.3
4.4
4.5
Summary
References
Useful websites
Questions
Part I! FINANCIAL REPORTING BY LISTED GROUPS
5
Contents
Objectives
5.1
5.2
5.3
5.4
5.5
5.6
vi
Contents
5.7
110
5.8
111
Summary
112
References
113
Useful websites
114
Questions
114
The requirements of International Financial
Reporting Standards
115
Contents
115
Objectives
116
6.1
116
6.2
116
6.3
123
6.4
126
6.5
127
6.6
129
Summary
129
References
130
Further reading
130
Useful websites
130
Questions
131
Appendix
Reporting Standards
132
Financial reporting in the United States
142
Contents
142
Objectives
143
7.1
143
7.2
144
7.3
147
7.4
150
7.5
153
7.6
158
7.7
164
7.8
166
7.9
167
Summary
169
References
170
Further reading
171
Useful websites
171
Questions
171
VII
Contents
8
Contents
Objectives
8.1
8.2
8.3
8.4
8.5
Summary
References
Useful websites
Questions
9
and international experience
Contents
Objectives
9.1
9.2
9.3
9.4
9.5
9.6
9.7
9.8
Summary
References
Useful websites
Questions
Part III HARMONIZATION AND TRANSITION IN EUROPE
AND EAST ASIA
10
Contents
Objectives
10.1
10.2
10.3
10.4
Summary
References
viii
Contents
Useful websites
Questions
11
Contents
Objectives
11.1
11.2
11.3
Summary
References
Further reading
Useful websites
Questions
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
12
individual companies
Contents
Objectives
12.1
12.2
IFRS or US
12.3
12.4
12.5
Summary
References
Useful websites
Questions
13
enterprises
Contents
Objectives
13.1
13.2
13.3
Summary
References
Further reading
ix
Contents
Useful websites
295
Questions
296
Appendix
297
Appendix
298
14
companies in Europe
299
Contents
299
Objectives
299
14.1
299
14.2
300
14.3
304
14.4
308
Summary
310
References
311
Further reading
312
Useful websites
312
Questions
312
Appendix
313
Appendix
318
Appendix
321
Part V MAJOR ISSUES Mi THE
15
Contents
Objectives
15.1
15.2
15.3
15.4
15.5
15.6
15.7
15.8
Summary
References
Questions
16
Contents
Objectives
Contents
16.1
16.2
16.3
16.4
16.5
16.6
16.7
Summary
References
Further reading
Questions
17
Contents
Objectives
17.1
17.2
17.3
17.4
17.5
17.6
17.7
17.8
17.9
17.10
17.11
Summary
References
Further reading
Questions
18
Contents
Objectives
18.1
18.2
18.3
18.4
18.5
Summary
References
Questions
xi
Contents
Part VI ANALYSIS AND MANAGEMENT ISSUES
19
433
Contents
433
Objectives
433
19.1
434
19.2
434
19.3
439
19.4
446
19.5
450
Summary
453
References
454
Questions
456
20
457
Contents
457
Objectives
457
20.1
458
20.2
459
20.3
464
20.4
470
Summary
482
References
483
Further reading
483
Useful websites
484
Questions
484
21
485
Contents
485
Objectives
485
21.1
486
21.2
488
21.3
492
21.4
492
21.5
494
21.6
500
Summary
502
References
502
Further reading
504
Useful websites
504
Questions
504
Xi)
Contents
22
Contents
Objectives
22.1
22.2
22.3
22.4
22.5
22.6
22.7
Summary
References
Questions
Glossary of abbreviations
Suggested answers to some of the end of chapter questions
Author index
Subject index
Supporting resources
Visit www.pearsoned.co.uk/nobes to find valuable online resources
For instructors
•
•
•
For more information please contact your local Pearson Education sales
representative or visit www.pearsoned.co.uk/nobes
XIII
Now
takes a comprehensive look at the international dimensions of financial accounting and
reporting. The book, which includes contributions from a diverse group of international
practitioners and academics» has been carefully shaped into a coherent whole. This ninth
edition has been extensively rewritten and fully updated to incorporate the latest
developments in the field, especially the adoption of international standards in many
countries,
Features
■
information on real countries and
companies;
■
topics;
■
International Financial Reporting
Standards and of US
■
China,
New to this edition
■
including chapters on the regulation of
accounting and the politics of standard
setting;
■
accounting by listed companies and of
individual company accounting under
domestic rules;
■
accounting differences on capital markets
and on analysis.
Instructors' resources include an expanded Suggested Answers section in the back of the
book. Also, in addition to an Instructor's Manual, unique PowerPoint^ for each chapter are
available online as well as finks to real financial statements.
Comparative International Recounting is ideal for students at both undergraduate and
postgraduate levels taking courses
Christopher Mebes is PricewaterhouseCoopers Professor of Accounting at the
Reading, UK, From
Accounting Standards Committee.
Robert
formerly editor of the journal Accounting and
Both authors have received the American Accounting Association's award of 'outstanding
international accounting educator*. |
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| dewey-full | 657 |
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| discipline | Wirtschaftswissenschaften |
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| edition | 9. ed. |
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| id | DE-604.BV021764869 |
| illustrated | Illustrated |
| index_date | 2024-07-02T15:36:25Z |
| indexdate | 2024-08-28T00:19:15Z |
| institution | BVB |
| isbn | 0273703579 9780273703570 |
| language | English |
| lccn | 2005058003 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014977884 |
| oclc_num | 846007678 |
| open_access_boolean | |
| owner | DE-M382 DE-945 DE-384 DE-11 |
| owner_facet | DE-M382 DE-945 DE-384 DE-11 |
| physical | XIX, 576 S. graph. Darst. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Prentice Hall, Financial Times |
| record_format | marc |
| spelling | Comparative international accounting Christopher Nobes and Robert Parker 9. ed. Harlow, England ; Munich [u.a.] Prentice Hall, Financial Times 2006 XIX, 576 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Administração (comparação) larpcal Contabilidade internacional larpcal 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 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014977884&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014977884&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Comparative international accounting Administração (comparação) larpcal Contabilidade internacional larpcal 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_exact_search_txtP | Comparative international accounting |
| title_full | Comparative international accounting Christopher Nobes and Robert Parker |
| title_fullStr | Comparative international accounting Christopher Nobes and Robert Parker |
| title_full_unstemmed | Comparative international accounting Christopher Nobes and Robert Parker |
| title_short | Comparative international accounting |
| title_sort | comparative international accounting |
| topic | Administração (comparação) larpcal Contabilidade internacional larpcal Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Administração (comparação) Contabilidade internacional Comparative accounting Rechnungswesen Internationaler Vergleich Rechnungslegung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014977884&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014977884&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT nobeschristopher comparativeinternationalaccounting AT parkerroberth comparativeinternationalaccounting |