Comparative international accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Harlow, England ; Munich [u.a.]
Prentice Hall Financial Times
2008
|
| Ausgabe: | 10. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XXI, 603 S. |
| ISBN: | 9780273714767 |
Internformat
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| 245 | 1 | 0 | |a Comparative international accounting |c [edited by] Christopher Nobes and Robert Parker |
| 250 | |a 10. ed. | ||
| 264 | 1 | |a Harlow, England ; Munich [u.a.] |b Prentice Hall Financial Times |c 2008 | |
| 300 | |a XXI, 603 S. | ||
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| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
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Datensatz im Suchindex
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|---|---|
| adam_text |
TENTH EDITION CHRISTOPHER NOBES AND ROBERT PARKER PRENTICE HALL
FINANCIAL TIMES /IN/MPRINTOF PEARSON EDUCATION HARLOW, ENGLAND * LONDON
* NEW YORK * BOSTON * SAN FRANCISCO * TORONTO SYDNEY * TOKYO * SINGAPORE
* HONG KONG * SEOUL * TAIPEI * NEW DELHI CAPE TOWN * MADRID * MEXICO
CITY * AMSTERDAM * MUNICH * PARIS * MILAN BRIEF CONTENTS CONTRIBUTORS
XVI PREFACE XVIII PART 1 S ETTING THE SCEN E ST I,,., .X.
.,.-.:.N.'.,. .-.R^., .-.'.** .F.L.».'.,.II L1 .
,"** -*,'**'. . .I-.,-.'. **,.;*. JIL -W .' 1 INTRODUCTION 3
2 CAUSES AND EXAMPLES OF INTERNATIONAL DIFFERENCES 24 3 INTERNATIONAL
CLASSIFICATION OF FINANCIAL REPORTING 51 4 INTERNATIONAL HARMONIZATION
74 PART II FINANCIAL REPORTING BY LISTEDJ3R0UPS 5 THE CONTEXT OF
FINANCIAL REPORTING BY LISTED GROUPS 101 6 THE REQUIREMENTS OF
INTERNATIONAL FINANCIAL REPORTING STANDARDS 117 7 DIFFERENT VERSIONS OF
IFRS PRACTICE 145 8 FINANCIAL REPORTING IN THE UNITED STATES 157 9
ENFORCEMENT OF FINANCIAL REPORTING STANDARDS 189 10 POLITICAL LOBBYING
ON ACCOUNTING STANDARDS - US, UK AND INTERNATIONAL EXPERIENCE 206 PART
III HARMONIZATION AND TRANSITION IN EUROPE AND EAST ASIA 11
HARMONIZATION AND TRANSITION IN EUROPE 237 12 HARMONIZATION AND
TRANSITION IN EAST ASIA 257 [PARTISFLNANCIALJ*FPORTING BY INDIVIDUAL
COMPANIES 13 THE CONTEXT OF FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
285 14 MAKING ACCOUNTING RULES FOR NON-LISTED BUSINESS ENTERPRISES IN
EUROPE ^ 293 15 ACCOUNTING RULES AND PRACTICES OF INDIVIDUAL COMPANIES
IN EUROPE 314 PART V MAJOR ISSUES IN FINANCIAL REPORTING BY MNES 16 KEY
FINANCIAL REPORTING TOPICS 343 V BRIEF CONTENTS 17 CONSOLIDATION 368 18
FOREIGN CURRENCY TRANSLATION 384 19 SEGMENT REPORTING R * 427 JPARTVI
ANALYSIS AND MANAGEMENT ISSUES 20 INTERNATIONAL FINANCIAL ANALYSIS 457
21 INTERNATIONAL AUDITING 481 22 INTERNATIONAL ASPECTS OF CORPORATE
INCOME TAXES 510 23 MANAGERIAL ACCOUNTING 531 GLOSSARY OF ABBREVIATIONS
, 558 SUGGESTED ANSWERS TO SOME OF THE END-OF-CHAPTER QUESTIONS 563
AUTHOR INDEX 583 SUBJECT INDEX 587 VI CONTENTS CONTRIBUTORS XVI PREFACE
, XVIII PART I SETTING THE SCENE 1 INTRODUCTION 3 CONTENTS 3 OBJECTIVES
3 1.1 DIFFERENCES IN FINANCIAL REPORTING 4 1.2 THE GLOBAL ENVIRONMENT OF
ACCOUNTING 5 1.3 THE NATURE AND GROWTH OF MNES 12 1.4 COMPARATIVE AND
INTERNATIONAL ASPECTS OF ACCOUNTING 15 1.5 STRUCTURE OF THIS BOOK 18
SUMMARY 21 REFERENCES 21 USEFUL WEBSITES 22 QUESTIONS 22 2 CAUSES AND
EXAMPLES OF INTERNATIONAL DIFFERENCES 24 CONTENTS 24 OBJECTIVES 24 2.1
INTRODUCTION^ 25 2.2 "CULTURE 25 2.3 LEGAL SYSTEMS 28 2.4 PROVIDERS OF
FINANCE . 29 2.5 TAXATION 33 2.6/ OTHER EXTERNAL INFLUENCES 35 2.7 THE
PROFESSION 36 2.8 CONCLUSION ON THE CAUSES OF INTERNATIONAL DIFFERENCES
37 2.9 SOME EXAMPLES OF DIFFERENCES 38 SUMMARY 46 REFERENCES -P . 47
QUESTIONS , . " ' . . 50 VII CONTENTS INTERNATIONAL CLASSIFICATION OF
FINANCIAL REPORTING 51 CONTENTS 51 OBJECTIVES " 52 3.1 INTRODUCTION 52
3.2 THE NATURE OF CLASSIFICATION -\ 53 3.3 CLASSIFICATIONS BY SOCIAL
SCIENTISTS 53 3.4 CLASSIFICATIONS IN ACCOUNTING 55 3.5 EXTRINSIC
CLASSIFICATIONS 56 3.6 INTRINSIC CLASSIFICATIONS: 1970S AND 1980S 60 3.7
DEVELOPMENTS RELATED TO THE NOBES CLASSIFICATION 66 3.8 FURTHER
INTRINSIC CLASSIFICATION , 67 J * * * * 3.9 *IS THERE AN ANGLO-SAXON
GROUP? 69 3.10 A TAXONOMY OF ACCOUNTING CLASSIFICATIONS 69 SUMMARY 70
REFERENCES 71 QUESTIONS 73 INTERNATIONAL HARMONIZATION 74 CONTENTS 74
OBJECTIVES 74 4.1 INTRODUCTION 75 4.2 REASONS FOR, OBSTACLES TO AND
MEASUREMENT OF HARMONIZATION 76 4.3 THE INTERNATIONAL ACCOUNTING
STANDARDS COMMITTEE 78 4.4 OTHER INTERNATIONAL BODIES 87 4.5 THE
INTERNATIONAL ACCOUNTING STANDARDS BOARD 91 SUMMARY 94 REFERENCES 95
USEFUL WEBSITES 97 QUESTIONS K . 98 PART II FINANCIAL REPORTING BY
LISTED GROUPS 5 THE CONTEXT OF FINANCIAL REPORTING BY LISTED GROUPS 101
CONTENTS 101 OBJECTIVES C 101 5.1 . INTRODUCTION 101 5.2 IFRS IN THE EU
. ' . . * ' 102 5.3 ADOPTION OF, AND CONVERGENCE WITH, IFRS ; 105 5.4
FOREIGN LISTING AND FOREIGN INVESTING J 106 5.5 RECONCILIATIONS FROM
NATIONAL RULES TO US GAAP AND IFRS 108 5.6 HIGH-LEVEL IFRS/US
DIFFERENCES 110 VIM 5.7 RECONCILIATIONS FROM-IFRS TO US GAAP 5.8
CONVERGENCE OF IFRS AND US GAAP SUMMARY REFERENCES USEFUL WEBSITES
QUESTIONS 6 THE REQUIREMENTS OF INTERNATIONAL FINANCIAL REPORTING
STANDARDS CONTENTS OBJECTIVES 6.1 INTRODUCTION 6.2 THE CONCEPTUAL
FRAMEWORK AND SOME BASIC STANDARDS 6.3 ASSETS 6.4 LIABILITIES 6.5 GROUP
ACCOUNTING 6.6 DISCLOSURES CONTENTS 111 113 114 115 116 116 117 117 118
118 118 125 128 130 131 SUMMARY 132 REFERENCES 132 FURTHER READING 133
USEFUL WEBSITES 133 QUESTIONS 133 APPENDIX 6.1 AN OUTLINE OF THE CONTENT
OF INTERNATIONAL FINANCIAL REPORTING STANDARDS 134 7 DIFFERENT VERSIONS
OF IFRS PRACTICE 145 CONTENTS 145 OBJECTIVES 145 / L * * * * / 7.1
INTRODUCTION 145 7.2 MOTIVATIONS FOR DIFFERENT IFRS PRACTICE 146 7.3
SCOPE FOR DIFFERENT IFRS PRACTICE 148 7.4 CONCLUSION 154 SUMMARY 155
REFERENCES 155 QUESTIONS 156 8 FINANCIAL REPORTING IN THE UNITED STATES
157 CONTENTS F ' 157 OBJECTIVES " 158 8.1 INTRODUCTION 158 8.2
REGULATOR^ FRAMEWORK . 159 IX CONTENTS 8.3 ACCOUNTING STANDARD-SETTERS
163 8.4 THE CONCEPTUAL FRAMEWORK * 166 8.5 CONTENTS OF ANNUAL REPORTS
169 8.6 ACCOUNTING PRINCIPLES 174 8.7J CONSOLIDATION 181 8.8 AUDIT 183
8.9 DIFFERENCES FROM IFRS 184 SUMMARY , , 186 REFERENCES 186 FURTHER
READING 187 USEFUL WEBSITES 188 QUESTIONS 5 188 9 ENFORCEMENT OF
FINANCIAL REPORTING STANDARDS 189 CONTENTS 189 OBJECTIVES, 189 9.1
INTRODUCTION 189 9.2 MODES AND MODELS OF ENFORCEMENT 190 9.3 UNITED
STATES 194 9.4 EUROPEAN UNION 195 9.5 AUSTRALIA 201 SUMMARY 202
REFERENCES ' 202 USEFUL WEBSITES 204 QUESTIONS ( 205 10 POLITICAL
LOBBYING ON ACCOUNTING STANDARDS - US, UK AND INTERNATIONAL EXPERIENCE
206 CONTENTS 206 OBJECTIVES . 206 10.1 INTRODUCTION 207 10.2 MOTIVATIONS
FOR POLITICAL LOBBYING 208 10.3 POLITICAL LOBBYING UP TO 1990 210 10.4
US POLITICAL LOBBYING FROM 1990 220 10.5 POLITICAL LOBBYING OF THE
IASC/IASB 224 10.6 PREPARER ATTEMPTS TO CONTROL THE ACCOUNTING
STANDARD-SETTER 228 10.7 POLITICAL LOBBYING OF THE FASB'S CONVERGENCE
WITH THE IASB 229 10.8 SOME CONCLUDING REMARKS 231 SUMMARY , , 231
REFERENCES * ,R- 232 USEFUL WEBSITES 234 QUESTIONS 234 CONTENTS IPARTLLL
HARMONIZATION AND TRANSITION IN EUROPE ' ' "" : I AND EAST ASIA J II
HARMONIZATION AND TRANSITION IN EUROPE 237 CONTENTS 237 OBJECTIVES 237
11.1 INTRODUCTION 238 11.2 HARMONIZATION WITHIN THE EUROPEAN UNION 238
11.3 TRANSITION IN CENTRAL AND EASTERN EUROPE 244 SUMMARY " 253
REFERENCES 253 USEFUL WEBSITES 256 QUESTIONS 256 12 HARMONIZATION AND
TRANSITION IN EAST ASIA 257 CONTENTS 257 OBJECTIVES 257 12.1
INTRODUCTION 258 12.2 JAPAN 258 12.3 CHINA 272 SUMMARY 277 REFERENCES
278 FURTHER READING 280 USEFUL WEBSITES 280 QUESTIONS 280 APPENDIX 12.1
ASBE STANDARDS 282 PART IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
13 THE CONTEXT OF FINANCIAL REPORTING BY INDIVIDUAL COMPANIES 285
CONTENTS 285 OBJECTIVES 285 13.1 INTRODUCTION 285 13.2 OUTLINE OF
DIFFERENCES BETWEEN NATIONAL RULES AND IFRS OR US GAAP 286 13.3 THE
SURVIVAL OF NATIONAL RULES 286 13.4 FINANCIAL REPORTING, TAX AND
DISTRIBUTION 289 13.5 SPECIAL RULESFOR SMALL OR UNLISTED COMPANIES 290
SUMMARY 292 REFERENCES 292 XI CONTENTS USEFUL WEBSITES N 292 QUESTIONS
292 14 MAKING ACCOUNTING RULES FOR NON-LISTED BUSINESS ENTERPRISES IN
EUROPE 293 CONTENTS 293 OBJECTIVES C 293 14.1 INTRODUCTION 293 14.2 WHO
MAKES ACCOUNTING RULES? 294 14.3 WHICH BUSINESS ENTERPRISES ARE SUBJECT
TO ACCOUNTING RULES? 303 SUMMARY _ 307 REFERENCES 308 FURTHER READING
309 USEFUL WEBSITES 310 QUESTIONS . . . 31T APPENDIX 1.4.1 CONTENTS OF
THE PLAN COMPTABLE GENERAL 312 APPENDIX 14.2 A FINANCIAL ACCOUNTING
CHART OF ACCOUNTS 313 15 ACCOUNTING RULES AND PRACTICES OF INDIVIDUAL
COMPANIES IN EUROPE 314 CONTENTS 314 OBJECTIVES 314 15.1 INTRODUCTION
314 15.2 FRANCE 315 15.3 GERMANY 319 15.4 UNITED KINGDOM . 324 SUMMARY
326 REFERENCES 326 FURTHER READING 327 USEFUL WEBSITES 327 QUESTIONS 327
APPENDIX15.1 FORMATS FOR FRENCH FINANCIAL STATEMENTS 328 APPENDIX 15.2
FORMATS FOR GERMAN FINANCIAL STATEMENTS 333 APPENDIX 15.3 FORMATS FOR
BRITISH FINANCIAL STATEMENTS 336 PART V MAJOR ISSUES IN FINANCIAL
REPORTING BY MNES ; 16 KEY FINANCIAL REPORTING TOPICS 343 CONTENTS J _
343 OBJECTIVES ^ " 343 16.1 INTRODUCTION 344 XII CONTENTS 16.2
RECOGNITION OF INTANGIBLE ASSETS 344 16.3 ASSET MEASUREMENT * 345 16.4
FINANCIAL INSTRUMENTS 347 16.5 PROVISIONS 350 16.6 EMPLOYEE BENEFITS 354
16.7 DEFERRED TAX 358 16.8 REVENUE RECOGNITION 362 16.9 COMPREHENSIVE
INCOME 364 SUMMARY C 365 REFERENCES 366 QUESTIONS 366 17 CONSOLIDATION
368 CONTENTS 368 OBJECTIVES 368 17.1 INTRODUCTION 369 17.2 RATE OF
ADOPTION 369 17.3 THE CONCEPT OF A'GROUP' 370 17.4 HARMONIZATION FROM
THE 1970S ONWARDS 371 17.5 DEFINITIONS OF GROUP COMPANIES 375 17.6
PUBLICATION REQUIREMENTS AND PRACTICES 376 17.7 TECHNIQUES OF
CONSOLIDATION 377 SUMMARY 381 REFERENCES 382 FURTHER READING 382
QUESTIONS 382 18 FOREIGN CURRENCY TRANSLATION 384 CONTENTS 384
OBJECTIVES 385 18.1 INTRODUCTION 385 18.2 TRANSLATION OF TRANSACTIONS
389 18.3 INTRODUCTION TO THE TRANSLATION OF FINANCIAL STATEMENTS 395
18.4 THE US INITIATIVE ' ; 398 18.5 THE TEMPORAL METHOD VERSUS THE
CLOSING RATE METHOD 401 18.6 FAS 52 406 18.7 IAS 21 409 18.8 TRANSLATION
OF COMPREHENSIVE INCOME 411 18.9 ACCOUNTING FOR TRANSLATION GAINS AND
LOSSES 413 18.10 RESEARCH FINDINGS^ 419 18.11 ANALTERNATIVE TO EXCHANGE
RATES? 423 SUMMARY 423 REFERENCES 424 XIII CONTENTS FURTHER READING
425 QUESTIONS 425 19 SEGMENT REPORTING 427 CONTENTS 427 OBJECTIVES 427
1,9.1 WHAT IS SEGMENT REPORTING?. 427 19.2 THE NEED FOR SEGMENT
INFORMATION 432 19.3 DISCLOSURE REGULATIONS 433 19.4 EVIDENCE ON THE
BENEFITS OF SEGMENT REPORTING 443 SUMMARY 450 REFERENCES { , 451
QUESTIONS 453 PART VI ANALYSIS AND MANAGEMENT ISSUES 20 INTERNATIONAL
FINANCIAL ANALYSIS 457 CONTENTS , 457 OBJECTIVES 457 20.1 INTRODUCTION
458 20.2 UNDERSTANDING DIFFERENCES IN ACCOUNTING 458 20.3 DISCLOSURE
PRACTICES IN INTERNATIONAL FINANCIAL REPORTING 463 20.4 INTERPRETING
FINANCIAL STATEMENTS 470 20.5 FINANCIAL ANALYSIS AND THE CAPITAL MARKET
474 SUMMARY 477 REFERENCES 478 USEFUL WEBSITES . 480 QUESTIONS 480 21
INTERNATIONAL AUDITING 481 CONTENTS ' . - . . . 481 OBJECTIVES . 481
21.1 INTRODUCTION * . 482 21.2 REASONS FOR THE INTERNATIONALIZATION OF
AUDITING 484 21.3 PROMULGATING INTERNATIONAL STANDARDS . 489 21.4 THE
INTERNATIONAL AUDIT PROCESS 495 SUMMARY 507 REFERENCES 508 FURTHER J
READING ' 508 USEFUL WEBSITES II 508 QUESTIONS 509 XIV CONTENTS 22
INTERNATIONAL ASPECTS OF CORPORATE INCOME TAXES 510 CONTENTS 510
OBJECTIVES 510 22.1 INTRODUCTION 511 22.2 TAX BASES 513 22.3
INTERNATIONAL TAX PLANNING 517 22.4 TRANSFER PRICING 518 22.5 TAX
SYSTEMS 519 22.6 HARMONIZATION 525 SUMMARY 527 REFERENCES 527 FURTHER
READING 529 USEFUL WEBSITES 529 QUESTIONS 529 23 MANAGERIAL ACCOUNTING
531 CONTENTS ~ 531 OBJECTIVES 531 23.1 INTRODUCTION 532 23.2 THE
BALANCED SCORECARD AS AN OVERVIEW TOOL 533 23.3 CURRENCY AND CONTROL 535
23.4 VARIANCES AND FOREIGN EXCHANGE 539 '23.5 CULTURE AND MANAGEMENT
ACCOUNTING 540 23.6 CONTROL AND PERFORMANCE 549 23.7 LOOKING FORWARD 551
SUMMARY 553 REFERENCES 554 QUESTIONS , 557 GLOSSARY OF ABBREVIATIONS 558
SUGGESTED ANSWERS TO SOME OF THE END-OF-CHAPTER QUESTIONS 563 AUTHOR
INDEX 583 SUBJECT INDEX 587 XV |
| adam_txt |
TENTH EDITION CHRISTOPHER NOBES AND ROBERT PARKER PRENTICE HALL
FINANCIAL TIMES /IN/MPRINTOF PEARSON EDUCATION HARLOW, ENGLAND * LONDON
* NEW YORK * BOSTON * SAN FRANCISCO * TORONTO SYDNEY * TOKYO * SINGAPORE
* HONG KONG * SEOUL * TAIPEI * NEW DELHI CAPE TOWN * MADRID * MEXICO
CITY * AMSTERDAM * MUNICH * PARIS * MILAN BRIEF CONTENTS CONTRIBUTORS
XVI PREFACE XVIII PART 1 S ETTING THE SCEN E ST I,,., .X.
.,.-.:.N.'.,. .-.R^., .-.'.** .F.L.».'.,.II L1 .
,"** -*,'**'. . .I-.,-.'. **,.;*. JIL -W .' 1 INTRODUCTION 3
2 CAUSES AND EXAMPLES OF INTERNATIONAL DIFFERENCES 24 3 INTERNATIONAL
CLASSIFICATION OF FINANCIAL REPORTING 51 4 INTERNATIONAL HARMONIZATION
74 PART II FINANCIAL REPORTING BY LISTEDJ3R0UPS 5 THE CONTEXT OF
FINANCIAL REPORTING BY LISTED GROUPS 101 6 THE REQUIREMENTS OF
INTERNATIONAL FINANCIAL REPORTING STANDARDS 117 7 DIFFERENT VERSIONS OF
IFRS PRACTICE 145 8 FINANCIAL REPORTING IN THE UNITED STATES 157 9
ENFORCEMENT OF FINANCIAL REPORTING STANDARDS 189 10 POLITICAL LOBBYING
ON ACCOUNTING STANDARDS - US, UK AND INTERNATIONAL EXPERIENCE 206 PART
III HARMONIZATION AND TRANSITION IN EUROPE AND EAST ASIA 11
HARMONIZATION AND TRANSITION IN EUROPE 237 12 HARMONIZATION AND
TRANSITION IN EAST ASIA 257 [PARTISFLNANCIALJ*FPORTING BY INDIVIDUAL
COMPANIES 13 THE CONTEXT OF FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
285 14 MAKING ACCOUNTING RULES FOR NON-LISTED BUSINESS ENTERPRISES IN
EUROPE ^ 293 15 ACCOUNTING RULES AND PRACTICES OF INDIVIDUAL COMPANIES
IN EUROPE 314 PART V MAJOR ISSUES IN FINANCIAL REPORTING BY MNES 16 KEY
FINANCIAL REPORTING TOPICS 343 V BRIEF CONTENTS 17 CONSOLIDATION 368 18
FOREIGN CURRENCY TRANSLATION 384 19 SEGMENT REPORTING R * 427 JPARTVI
ANALYSIS AND MANAGEMENT ISSUES 20 INTERNATIONAL FINANCIAL ANALYSIS 457
21 INTERNATIONAL AUDITING 481 22 INTERNATIONAL ASPECTS OF CORPORATE
INCOME TAXES 510 23 MANAGERIAL ACCOUNTING 531 GLOSSARY OF ABBREVIATIONS
, 558 SUGGESTED ANSWERS TO SOME OF THE END-OF-CHAPTER QUESTIONS 563
AUTHOR INDEX 583 SUBJECT INDEX 587 VI CONTENTS CONTRIBUTORS XVI PREFACE
, XVIII PART I SETTING THE SCENE 1 INTRODUCTION 3 CONTENTS 3 OBJECTIVES
3 1.1 DIFFERENCES IN FINANCIAL REPORTING 4 1.2 THE GLOBAL ENVIRONMENT OF
ACCOUNTING 5 1.3 THE NATURE AND GROWTH OF MNES 12 1.4 COMPARATIVE AND
INTERNATIONAL ASPECTS OF ACCOUNTING 15 1.5 STRUCTURE OF THIS BOOK 18
SUMMARY 21 REFERENCES 21 USEFUL WEBSITES 22 QUESTIONS 22 2 CAUSES AND
EXAMPLES OF INTERNATIONAL DIFFERENCES 24 CONTENTS 24 OBJECTIVES 24 2.1
INTRODUCTION^ 25 2.2 "CULTURE 25 2.3 LEGAL SYSTEMS 28 2.4 PROVIDERS OF
FINANCE . 29 2.5 TAXATION 33 2.6/ OTHER EXTERNAL INFLUENCES 35 2.7 THE
PROFESSION 36 2.8 CONCLUSION ON THE CAUSES OF INTERNATIONAL DIFFERENCES
37 2.9 SOME EXAMPLES OF DIFFERENCES 38 SUMMARY 46 REFERENCES -P . 47
QUESTIONS , . " ' . . 50 VII CONTENTS INTERNATIONAL CLASSIFICATION OF
FINANCIAL REPORTING 51 CONTENTS 51 OBJECTIVES " 52 3.1 INTRODUCTION 52
3.2 THE NATURE OF CLASSIFICATION -\ 53 3.3 CLASSIFICATIONS BY SOCIAL
SCIENTISTS 53 3.4 CLASSIFICATIONS IN ACCOUNTING 55 3.5 EXTRINSIC
CLASSIFICATIONS 56 3.6 INTRINSIC CLASSIFICATIONS: 1970S AND 1980S 60 3.7
DEVELOPMENTS RELATED TO THE NOBES CLASSIFICATION 66 3.8 FURTHER
INTRINSIC CLASSIFICATION , 67 J * * * * 3.9 *IS THERE AN ANGLO-SAXON
GROUP? 69 3.10 A TAXONOMY OF ACCOUNTING CLASSIFICATIONS 69 SUMMARY 70
REFERENCES 71 QUESTIONS 73 INTERNATIONAL HARMONIZATION 74 CONTENTS 74
OBJECTIVES 74 4.1 INTRODUCTION 75 4.2 REASONS FOR, OBSTACLES TO AND
MEASUREMENT OF HARMONIZATION 76 4.3 THE INTERNATIONAL ACCOUNTING
STANDARDS COMMITTEE 78 4.4 OTHER INTERNATIONAL BODIES 87 4.5 THE
INTERNATIONAL ACCOUNTING STANDARDS BOARD 91 SUMMARY 94 REFERENCES 95
USEFUL WEBSITES 97 QUESTIONS K . 98 PART II FINANCIAL REPORTING BY
LISTED GROUPS 5 THE CONTEXT OF FINANCIAL REPORTING BY LISTED GROUPS 101
CONTENTS 101 OBJECTIVES C 101 5.1 . INTRODUCTION 101 5.2 IFRS IN THE EU
. ' . . * ' 102 5.3 ADOPTION OF, AND CONVERGENCE WITH, IFRS ; 105 5.4
FOREIGN LISTING AND FOREIGN INVESTING J 106 5.5 RECONCILIATIONS FROM
NATIONAL RULES TO US GAAP AND IFRS 108 5.6 HIGH-LEVEL IFRS/US
DIFFERENCES 110 VIM 5.7 RECONCILIATIONS FROM-IFRS TO US GAAP 5.8
CONVERGENCE OF IFRS AND US GAAP SUMMARY REFERENCES USEFUL WEBSITES
QUESTIONS 6 THE REQUIREMENTS OF INTERNATIONAL FINANCIAL REPORTING
STANDARDS CONTENTS OBJECTIVES 6.1 INTRODUCTION 6.2 THE CONCEPTUAL
FRAMEWORK AND SOME BASIC STANDARDS 6.3 ASSETS 6.4 LIABILITIES 6.5 GROUP
ACCOUNTING 6.6 DISCLOSURES CONTENTS 111 113 114 115 116 116 117 117 118
118 118 125 128 130 131 SUMMARY 132 REFERENCES 132 FURTHER READING 133
USEFUL WEBSITES 133 QUESTIONS 133 APPENDIX 6.1 AN OUTLINE OF THE CONTENT
OF INTERNATIONAL FINANCIAL REPORTING STANDARDS 134 7 DIFFERENT VERSIONS
OF IFRS PRACTICE 145 CONTENTS 145 OBJECTIVES 145 / L * * * * / 7.1
INTRODUCTION 145 7.2 MOTIVATIONS FOR DIFFERENT IFRS PRACTICE 146 7.3
SCOPE FOR DIFFERENT IFRS PRACTICE 148 7.4 CONCLUSION 154 SUMMARY 155
REFERENCES 155 QUESTIONS 156 8 FINANCIAL REPORTING IN THE UNITED STATES
157 CONTENTS F ' 157 OBJECTIVES " 158 8.1 INTRODUCTION 158 8.2
REGULATOR^ FRAMEWORK . 159 IX CONTENTS 8.3 ACCOUNTING STANDARD-SETTERS
163 8.4 THE CONCEPTUAL FRAMEWORK * 166 8.5 CONTENTS OF ANNUAL REPORTS
169 8.6 ACCOUNTING PRINCIPLES 174 8.7J CONSOLIDATION 181 8.8 AUDIT 183
8.9 DIFFERENCES FROM IFRS 184 SUMMARY , , 186 REFERENCES 186 FURTHER
READING 187 USEFUL WEBSITES 188 QUESTIONS 5 188 9 ENFORCEMENT OF
FINANCIAL REPORTING STANDARDS 189 CONTENTS 189 OBJECTIVES, 189 9.1
INTRODUCTION 189 9.2 MODES AND MODELS OF ENFORCEMENT 190 9.3 UNITED
STATES 194 9.4 EUROPEAN UNION 195 9.5 AUSTRALIA 201 SUMMARY 202
REFERENCES ' 202 USEFUL WEBSITES 204 QUESTIONS ( 205 10 POLITICAL
LOBBYING ON ACCOUNTING STANDARDS - US, UK AND INTERNATIONAL EXPERIENCE
206 CONTENTS 206 OBJECTIVES . 206 10.1 INTRODUCTION 207 10.2 MOTIVATIONS
FOR POLITICAL LOBBYING 208 10.3 POLITICAL LOBBYING UP TO 1990 210 10.4
US POLITICAL LOBBYING FROM 1990 220 10.5 POLITICAL LOBBYING OF THE
IASC/IASB 224 10.6 PREPARER ATTEMPTS TO CONTROL THE ACCOUNTING
STANDARD-SETTER 228 10.7 POLITICAL LOBBYING OF THE FASB'S CONVERGENCE
WITH THE IASB 229 10.8 SOME CONCLUDING REMARKS 231 SUMMARY , , 231
REFERENCES * ,R- 232 USEFUL WEBSITES 234 QUESTIONS 234 CONTENTS IPARTLLL
HARMONIZATION AND TRANSITION IN EUROPE ' ' "" : I AND EAST ASIA J II
HARMONIZATION AND TRANSITION IN EUROPE 237 CONTENTS 237 OBJECTIVES 237
11.1 INTRODUCTION 238 11.2 HARMONIZATION WITHIN THE EUROPEAN UNION 238
11.3 TRANSITION IN CENTRAL AND EASTERN EUROPE 244 SUMMARY " 253
REFERENCES 253 USEFUL WEBSITES 256 QUESTIONS 256 12 HARMONIZATION AND
TRANSITION IN EAST ASIA 257 CONTENTS 257 OBJECTIVES 257 12.1
INTRODUCTION 258 12.2 JAPAN 258 12.3 CHINA 272 SUMMARY 277 REFERENCES
278 FURTHER READING 280 USEFUL WEBSITES 280 QUESTIONS 280 APPENDIX 12.1
ASBE STANDARDS 282 PART IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
13 THE CONTEXT OF FINANCIAL REPORTING BY INDIVIDUAL COMPANIES 285
CONTENTS 285 OBJECTIVES 285 13.1 INTRODUCTION 285 13.2 OUTLINE OF
DIFFERENCES BETWEEN NATIONAL RULES AND IFRS OR US GAAP 286 13.3 THE
SURVIVAL OF NATIONAL RULES 286 13.4 FINANCIAL REPORTING, TAX AND
DISTRIBUTION 289 13.5 SPECIAL RULESFOR SMALL OR UNLISTED COMPANIES 290
SUMMARY 292 REFERENCES 292 XI CONTENTS USEFUL WEBSITES N 292 QUESTIONS
292 14 MAKING ACCOUNTING RULES FOR NON-LISTED BUSINESS ENTERPRISES IN
EUROPE 293 CONTENTS 293 OBJECTIVES C 293 14.1 INTRODUCTION 293 14.2 WHO
MAKES ACCOUNTING RULES? 294 14.3 WHICH BUSINESS ENTERPRISES ARE SUBJECT
TO ACCOUNTING RULES? 303 SUMMARY _ 307 REFERENCES 308 FURTHER READING
309 USEFUL WEBSITES 310 QUESTIONS . . . 31T APPENDIX 1.4.1 CONTENTS OF
THE PLAN COMPTABLE GENERAL 312 APPENDIX 14.2 A FINANCIAL ACCOUNTING
CHART OF ACCOUNTS 313 15 ACCOUNTING RULES AND PRACTICES OF INDIVIDUAL
COMPANIES IN EUROPE 314 CONTENTS 314 OBJECTIVES 314 15.1 INTRODUCTION
314 15.2 FRANCE 315 15.3 GERMANY 319 15.4 UNITED KINGDOM . 324 SUMMARY
326 REFERENCES 326 FURTHER READING 327 USEFUL WEBSITES 327 QUESTIONS 327
APPENDIX15.1 FORMATS FOR FRENCH FINANCIAL STATEMENTS 328 APPENDIX 15.2
FORMATS FOR GERMAN FINANCIAL STATEMENTS 333 APPENDIX 15.3 FORMATS FOR
BRITISH FINANCIAL STATEMENTS 336 PART V MAJOR ISSUES IN FINANCIAL
REPORTING BY MNES ; 16 KEY FINANCIAL REPORTING TOPICS 343 CONTENTS J _
343 OBJECTIVES ^ " 343 16.1 INTRODUCTION 344 XII CONTENTS 16.2
RECOGNITION OF INTANGIBLE ASSETS 344 16.3 ASSET MEASUREMENT * 345 16.4
FINANCIAL INSTRUMENTS 347 16.5 PROVISIONS 350 16.6 EMPLOYEE BENEFITS 354
16.7 DEFERRED TAX 358 16.8 REVENUE RECOGNITION 362 16.9 COMPREHENSIVE
INCOME 364 SUMMARY C 365 REFERENCES 366 QUESTIONS 366 17 CONSOLIDATION
368 CONTENTS 368 OBJECTIVES 368 17.1 INTRODUCTION 369 17.2 RATE OF
ADOPTION 369 17.3 THE CONCEPT OF A'GROUP' 370 17.4 HARMONIZATION FROM
THE 1970S ONWARDS 371 17.5 DEFINITIONS OF GROUP COMPANIES 375 17.6
PUBLICATION REQUIREMENTS AND PRACTICES 376 17.7 TECHNIQUES OF
CONSOLIDATION 377 SUMMARY 381 REFERENCES 382 FURTHER READING 382
QUESTIONS 382 18 FOREIGN CURRENCY TRANSLATION 384 CONTENTS 384
OBJECTIVES 385 18.1 INTRODUCTION 385 18.2 TRANSLATION OF TRANSACTIONS
389 18.3 INTRODUCTION TO THE TRANSLATION OF FINANCIAL STATEMENTS 395
18.4 THE US INITIATIVE ' ; 398 18.5 THE TEMPORAL METHOD VERSUS THE
CLOSING RATE METHOD 401 18.6 FAS 52 406 18.7 IAS 21 409 18.8 TRANSLATION
OF COMPREHENSIVE INCOME 411 18.9 ACCOUNTING FOR TRANSLATION GAINS AND
LOSSES 413 18.10 RESEARCH FINDINGS^ 419 18.11 ANALTERNATIVE TO EXCHANGE
RATES? 423 SUMMARY 423 REFERENCES 424 XIII CONTENTS FURTHER READING
425 QUESTIONS 425 19 SEGMENT REPORTING 427 CONTENTS 427 OBJECTIVES 427
1,9.1 WHAT IS SEGMENT REPORTING?. 427 19.2 THE NEED FOR SEGMENT
INFORMATION 432 19.3 DISCLOSURE REGULATIONS 433 19.4 EVIDENCE ON THE
BENEFITS OF SEGMENT REPORTING 443 SUMMARY 450 REFERENCES { , 451
QUESTIONS 453 PART VI ANALYSIS AND MANAGEMENT ISSUES 20 INTERNATIONAL
FINANCIAL ANALYSIS 457 CONTENTS , 457 OBJECTIVES 457 20.1 INTRODUCTION
458 20.2 UNDERSTANDING DIFFERENCES IN ACCOUNTING 458 20.3 DISCLOSURE
PRACTICES IN INTERNATIONAL FINANCIAL REPORTING 463 20.4 INTERPRETING
FINANCIAL STATEMENTS 470 20.5 FINANCIAL ANALYSIS AND THE CAPITAL MARKET
474 SUMMARY 477 REFERENCES 478 USEFUL WEBSITES . 480 QUESTIONS 480 21
INTERNATIONAL AUDITING 481 CONTENTS ' . - . . . 481 OBJECTIVES . 481
21.1 INTRODUCTION * . 482 21.2 REASONS FOR THE INTERNATIONALIZATION OF
AUDITING 484 21.3 PROMULGATING INTERNATIONAL STANDARDS . 489 21.4 THE
INTERNATIONAL AUDIT PROCESS 495 SUMMARY 507 REFERENCES 508 FURTHER J
READING ' 508 USEFUL WEBSITES II 508 QUESTIONS 509 XIV CONTENTS 22
INTERNATIONAL ASPECTS OF CORPORATE INCOME TAXES 510 CONTENTS 510
OBJECTIVES 510 22.1 INTRODUCTION 511 22.2 TAX BASES 513 22.3
INTERNATIONAL TAX PLANNING 517 22.4 TRANSFER PRICING 518 22.5 TAX
SYSTEMS 519 22.6 HARMONIZATION 525 SUMMARY 527 REFERENCES 527 FURTHER
READING 529 USEFUL WEBSITES 529 QUESTIONS 529 23 MANAGERIAL ACCOUNTING
531 CONTENTS ~ 531 OBJECTIVES 531 23.1 INTRODUCTION 532 23.2 THE
BALANCED SCORECARD AS AN OVERVIEW TOOL 533 23.3 CURRENCY AND CONTROL 535
23.4 VARIANCES AND FOREIGN EXCHANGE 539 '23.5 CULTURE AND MANAGEMENT
ACCOUNTING 540 23.6 CONTROL AND PERFORMANCE 549 23.7 LOOKING FORWARD 551
SUMMARY 553 REFERENCES 554 QUESTIONS , 557 GLOSSARY OF ABBREVIATIONS 558
SUGGESTED ANSWERS TO SOME OF THE END-OF-CHAPTER QUESTIONS 563 AUTHOR
INDEX 583 SUBJECT INDEX 587 XV |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T20:43:36Z |
| indexdate | 2024-08-28T00:19:15Z |
| institution | BVB |
| isbn | 9780273714767 |
| language | English |
| lccn | 2008007524 |
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| spelling | Comparative international accounting [edited by] Christopher Nobes and Robert Parker 10. ed. Harlow, England ; Munich [u.a.] Prentice Hall Financial Times 2008 XXI, 603 S. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index 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 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016476897&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Comparative international accounting 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 [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 | Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Comparative accounting Rechnungswesen Internationaler Vergleich Rechnungslegung |
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