Comparative international accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow [u.a.]
Pearson
2012
|
| Ausgabe: | 12. ed. |
| Schriftenreihe: | Always learning
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturangaben |
| Beschreibung: | XXI, 595 S. graph. Darst. |
| ISBN: | 9780273763796 |
Internformat
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Datensatz im Suchindex
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| adam_text |
Titel: Comparative international accounting
Autor: Nobes, Christopher
Jahr: 2012
Contents
Contributors xvi
Preface xvii
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 15
1.4 Comparative and international aspects of accounting 18
1.5 Structure of this book 21
Summary 24
References 24
Useful websites 26
Questions 26
2 Causes and examples of international differences 27
Contents 27
Objectives 27
2.1 Introduction 28
2.2 Culture 28
2.3 Legal systems 31
2.4 Providers of finance 32
2.5 Taxation 36
2.6 Other external influences 38
2.7 The profession 40
2.8 Conclusion on the causes of international differences 41
2.9 Some examples of differences 42
Summary 50
References 51
Questions 54
International classification of financial reporting 55
Contents 55
Objectives 56
3.1 Introduction 56
3.2 The nature of classification 57
3.3 Classifications by social scientists 57
3.4 Classifications in accounting 59
3.5 Extrinsic classifications 60
3.6 Intrinsic classifications: 1970s and 1980s 65
3.7 Developments related to the Nobes classification 71
3.8 Further intrinsic classification 73
3.9 Is there an Anglo-Saxon group? 74
3.10 Classification in an IFRS world 74
3.11 A taxonomy of accounting classifications 75
Summary 76
References 77
Questions 79
International harmonization 80
Contents 80
Objectives 80
4.1 Introduction 81
4.2 Reasons for, obstacles to and measurement of harmonization 82
4.3 The International Accounting Standards Committee 85
4.4 Other international bodies 94
4.5 The International Accounting Standards Board 98
Summary 102
References 103
Useful websites 105
Questions 106
Part li FINANCIAL REPORTING BY LISTED GROUPS USING
IFRS OR US GAAP
5 The context of financial reporting by listed groups 109
Contents 109
Objectives 109
5.1 Introduction 110
5.2 Adoption of, and convergence with, IFRS 111
5.3 IFRS in the EU 113
5.4 IFRS/US differences 11 7
5.5 US convergence with, and adoption of, IFRS 121
5.6 Reconciliations from national rules to US GAAP or IFRS 123
5.7 Introduction to international financial analysis 124
Summary 126
References 127
Useful websites 129
Questions 129
6 The requirements of International Financial
Reporting Standards 130
Contents 130
Objectives 131
6.1 Introduction 131
6.2 The conceptual framework 1 33
6.3 Presentation and accounting policies 137
6.4 Assets 139
6.5 Liabilities 142
6.6 Group accounting 144
6.7 Disclosures, and management commentary 146
Summary 147
References 147
Further reading 148
Useful websites 148
Questions 148
Appendix 6.1 An outline of the content of International
Financial Reporting Standards 149
7 Different versions of IFRS practice 160
Contents 160
Objectives 160
7.1 Introduction 160
7.2 Motivations for different IFRS practice 161
7.3 Scope for different IFRS practice 163
7.4 Examples of different IFRS practice 169
7.5 Implications 171
Summary 171
References 171
Questions 172
8 Financial reporting in the United States 174
Contents 174
Objectives 175
8.1 Introduction 175
8.2 Regulatory framework 176
8.3 Accounting standard-setters 180
8.4 The conceptual framework 183
8.5 Contents of annual reports 185
8.6 Accounting principles 189
8.7 Consolidation 196
8.8 Audit 199
8.9 Differences from IFRS 200
Summary 202
References 202
Further reading 204
Useful websites 204
Questions 204
9 Key financial reporting topics 205
Contents 205
Objectives 205
9.1 Introduction 206
9.2 Recognition of intangible assets 206
9.3 Asset measurement 208
9.4 Financial instruments 210
9.5 Provisions 214
9.6 Employee benefits 218
9.7 Deferred tax 223
9.8 Revenue recognition 227
9.9 Comprehensive income 228
Summary 230
References 231
Questions 232
10 Political lobbying on accounting standards - US, UK
and international experience 233
Contents 233
Objectives 233
10.1 Introduction 234
10.2 Motivations for political lobbying 235
10.3 Political lobbying up to 1990 237
10.4 US political lobbying from 1990 247
10.5 Political lobbying of the IASC/IASB 251
10.6 Preparer attempts to control the accounting standard-setter 256
10.7 Political lobbying of the FASB's convergence with the IASB 258
10.8 Some concluding remarks 260
Summary 260
References 261
Useful websites 263
Questions 263
Part III CHINA AND JAPAN
11 Financial reporting in China and Japan 267
Contents 267
Objectives 267
11.1 Introduction 268
11.2 Japan 268
11.3 China 282
Summary 288
References 289
Further reading 291
Useful websites 291
Questions 291
Appendix 11.1 ASBE Standards 293
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
12 The context of financial reporting by
individual companies 297
Contents 297
Objectives 297
12.1 Introduction 297
12.2 Outline of differences between national rules and IFRS or
US GAAP 298
12.3 The survival of national rules 299
12.4 Financial reporting, tax and distribution 302
12.5 Special rules for small or unlisted companies 303
Summary 306
References 306
Useful websites 307
Questions 307
13 Harmonization and transition in Europe 308
Contents 308
Objectives 308
13.1 Introduction 308
1 3.2 Harmonization within the European Union 309
13.3 Transition in Central and Eastern Europe 316
Summary 324
References 325
Useful websites 327
Questions 328
14 Making accounting rules for unlisted business
enterprises in Europe 329
Contents 329
Objectives 329
14.1 Introduction 329
14.2 Who makes accounting rules? 330
14.3 Which business enterprises are subject to accounting rules? 339
Summary 344
References 345
Further reading 346
Useful websites 347
Questions 348
Appendix 14.1 Contents of the Plan comptable general
(relating to financial accounting and reporting) 349
Appendix 14.2 Financial accounting chart of accounts,
Classes 1-7 in the Plan comptable general 350
15 Accounting rules and practices of individual
companies in Europe 351
Contents 351
Objectives 351
15.1 Introduction 351
15.2 France 352
15.3 Germany 357
15.4 United Kingdom 362
Summary 364
References 364
Further reading 365
Useful websites 365
Questions 365
Appendix 15.1 Formats for French financial statements 366
Appendix 15.2 Formats for German financial statements 371
Appendix 15.3 Formats for British financial statements 374
PartV GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs
16 Group accounting 381
Contents 381
Objectives 381
16.1 Introduction 382
16.2 Rate of adoption of consolidation 382
16.3 The concept of a 'group' 383
16.4 Harmonization from the 1970s onwards 384
16.5 Definitions of entities in which the group invests 388
16.6 Publication requirements and practices 390
16.7 Techniques of consolidation 391
Summary 396
References 397
Further reading 398
Questions 398
17 Foreign currency translation 399
Contents 399
Objectives 400
17.1 Introduction 400
17.2 Translation of transactions 404
17.3 Introduction to the translation of financial statements 410
17.4 The US initiative 413
1 7.5 The temporal method versus the closing rate method 416
17.6 FAS 52 421
17.7 IAS 21 424
17.8 Translation of comprehensive income 426
1 7.9 Accounting for translation gains and losses 429
17.10 Research findings 435
1 7.11 An alternative to exchange rates? 438
Summary 439
References 440
Further reading 441
Questions 441
18 Segment reporting 442
Contents 442
Objectives 442
18.1 What is segment reporting? 442
18.2 Segment reporting regulations 446
18.3 Evidence on the benefits of segment reporting 458
Summary 468
References 468
Questions 472
Part VI ENFORCEMENT AND ANALYSIS
19 Enforcement of financial reporting standards 475
Contents 475
Objectives 475
19.1 Introduction 475
19.2 Modes and models of enforcement 476
19.3 United States 480
19.4 European Union 481
19.5 West Pacific rim 488
Summary 489
References 490
Useful websites 492
Questions 493
20 International auditing 494
Contents 494
Objectives 494
20.1 Introduction 495
20.2 Reasons for the internationalization of auditing 497
20.3 Promulgating international standards 502
20.4 The international audit process 508
Summary 521
References 522
Further reading 522
Useful websites 523
Questions 523
21 International financial analysis 524
Contents 524
Objectives 524
21.1 Introduction 525
21.2 Understanding differences in accounting 526
21.3 Disclosure practices in international financial reporting 531
21.4 Interpreting financial statements 535
21.5 Financial analysis and the capital market 539
Summary 543
References 544
Useful websites 546
Questions 546
Synoptic table of accounting differences in eight GAAPs, 2011 547
Glossary of abbreviations 550
Suggested answers to some of the end-of-chapter questions 556
Author index 575
Subject index 579 |
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| discipline | Wirtschaftswissenschaften |
| edition | 12. ed. |
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| spelling | Nobes, Christopher 1950- Verfasser (DE-588)124003281 aut Comparative international accounting Christopher Nobes and Robert Parker 12. ed. Harlow [u.a.] Pearson 2012 XXI, 595 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Always learning Literaturangaben 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=024802029&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Nobes, Christopher 1950- Parker, Robert H. 1932-2016 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_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 |
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| topic_facet | Comparative accounting Rechnungswesen Internationaler Vergleich Rechnungslegung |
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