Comparative international accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow, England ; Munich [viele weitere]
Pearson
2016
|
| Ausgabe: | 13th edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xxi, 611 Seiten |
| ISBN: | 9781292081908 |
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Datensatz im Suchindex
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| adam_text |
I
"5gS-:*
Brief contents
■ '£ *■■■
Contributors
Preface
xvi
xvii
1 Introduction 3
2 Causes and examples of international differences 27
3 International classification of financial reporting 58
4 International harmonization 89
lHlf§N^|NoM:iUS GAAP
USING
- . -V : •••.' •. 2. ,?-‘36*âü »»Si-
5 The context of financial reporting by listed groups 119
6 The requirements of International Financial Reporting Standards 151
7 Different versions of IFRS practice 186
8 Financial reporting in the United States 203
9 Key financial reporting topics 236
10 Political lobbying on accounting standards - US, UK
and international experience 267
11 Financial reporting in China and Japan 303
12 The context of financial reporting by individual companies 337
1 3 Harmonization and transition in Europe 350
14 Making accounting rules for unlisted business enterprises In Europe 372
15 Accounting rules and practices of individual companies In Europe 396
v
Brief contents
16 Group accounting 423
17 Foreign currency translation 443
18 Segment reporting 483
19 International auditing 515
20 Enforcement of financial reporting standards 545
Synoptic table of accounting differences in eight GAAPs, 2015 565
Glossary of abbreviations 568
Suggested answers to some of the end-of-chapter questions 574
Author index 592
Subject index ^96
vi
Contents
''-»«■•te.
Contributors
Preface
xvi
xvii
HrïtSETTING THE
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 1 5
1.4 Comparative and international aspects of accounting 18
1.5 Structure of this book 21
Summary 23
References 24
Useful websites 25
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 33
2.5 Taxation 37
2.6 Other external influences 41
2.7 The profession 42
2.8 Conclusion on the causes of international differences 43
2.9 Some examples of differences 44
Summary 52
References 53
Questions 57
Contents
3 International classification of financial reporting 58
Contents 58
Objectives 59
3.1 Introduction 59
3.2 The nature of classification 60
3.3 Classifications by social scientists 60
3.4 Classifications in accounting 62
3.5 Extrinsic classifications 66
3.6 Intrinsic classifications:! 970s and 1980s 71
3.7 Developments related to the Nobes classification 76
3.8 Further intrinsic classification 78
3.9 Is there an Anglo-Saxon group? 79
3.10 Classification in an IFRS world 80
3.11 A synthesis of accounting classifications 81
Summary 83
References 84
Questions 88
4 International harmonization
89
Contents
Objectives
4.1 Introduction
4.2 Reasons for, obstacles to and measurement of harmonization
4.3 The International Accounting Standards Committee
4.4 Other international bodies
4.5 The International Accounting Standards Board
Summary References Useful websites Questions
89
90
90
91 94
103
107
112
112
115
116
5 The context of financial reporting by listed groups
Contents
Objectives
5.1 Introduction
5.2 The legal and political context of international standards
119
119
119
120 121
viii
Contents
5.3 Adoption of, and convergence with, IFRS 121
5.4 IFRS in the EU 125
5.5 IFRS/US differences 128
5.6 Convergence of IFRS and US GAAP 133
5.7 Reconciliations from national rules to US GAAP or IFRS 134
5.8 International financial analysis 136
Summary 144
References 145
Useful websites 149
Questions 149
6 The requirements of International Financial
Reporting Standards 151
Contents 151
Objectives 152
6.1 Introduction 152
6.2 The conceptual framework 154
6.3 Presentation and accounting policies 159
6.4 Revenue and foreign currency transactions 161
6.5 Assets 162
6.6 Liabilities 166
6.7 Group accounting 167
6.8 Disclosures, and management commentary 169
6.9 Synthesis: the sources of the content of IFRS 1 70
Summary 171
References 172
Further reading 172
Useful websites 172
Questions 173
Appendix 6.1 An outline of the content of International
Financial Reporting Standards 1 74
7 Different versions of IFRS practice 186
Contents 186
Objectives 186
7.1 Introduction 187
7.2 Motivations for varied IFRS practice 187
7.3 Scope for varied IFRS practice 189
7.4 Examples of varied IFRS practice 196
7.5 Changes in IFRS practice over time 198
7.6 Implications 199
Summary 200
ix
Contents
References 200
Questions 202
Financial reporting in the United States 203
Contents 203
Objectives 204
8.1 Introduction 204
8.2 Regulatory framework 205
8.3 Accounting standard-setters 209
8.4 The conceptual framework 212
8.5 Contents of annual reports 215
8.6 Accounting principles 220
8.7 Consolidation 227
8.8 Audit 229
8.9 Differences from IFRS 230
Summary 232
References 233
Further reading 234
Useful websites 235
Questions 235
9 Key financial reporting topics
Contents
Objectives
9.1 Introduction
9.2 Revenue recognition
9.3 Recognition of intangible assets
9.4 Measurement of assets
9.5 Financial instruments
9.6 Provisions
9.7 Employee benefits
9.8 Deferred tax
9.9 Measurement of liabilities
9.10 Comprehensive income
Summary
References
Questions
10 Political lobbying on accounting standards - US, UK and international experience
236
236
237
237
238 240 242 244 248 252 256 261 261
264
265
266
267
267
267
x
Contents
Objectives
Contents
10.1 Introduction 268
10.2 Motivations for political lobbying 269
10.B Political lobbying up to 1990 271
10.4 US political lobbying from 1990 281
10.5 Political lobbying of the IASC/IASB 286
10.6 Preparer attempts to control the accounting standard-setter 291
10.7 Political lobbying of the FASB's convergence with the IASB 293
10.8 Some concluding remarks 295
Summary 295
References 296
Useful websites 298
Questions 299
11 Financial reporting in China and Japan 303
Contents 303
Objectives 304
11.1 Introduction 304
11.2 Japan: regulatory issues 305
11.3 Japan: accounting practices 313
11.4 Japan: differences from IFRS 318
11.5 China: regulatory issues 320
11.6 China and IFRS 324
Summary 328
References 328
Further reading 331
Useful websites 331
Questions 331
Appendix 11.1 ASBE Standards 333
12 The context of financial reporting by
individual companies 337
Contents 337
Objectives 337
12.1 Introduction 337
12.2 Outline of differences between national
rules and IFRS or US GAAP 338
xi
Contents
12.3 The survival of national rules
12.4 Financial reporting, tax and distribution
12.5 Special rules for small or unlisted companies
Summary References Useful websites Questions
340
342
343
347
347
348
349
13 Harmonization and transition in Europe 350
Contents 350
Objectives 350
13.1 Introduction 351
13.2 Harmonization within the European Union 351
13.3 Transition in Central and Eastern Europe 358
Summary 367
References 367
Useful websites 370
Questions 371
14 Making accounting rules for unlisted business
enterprises in Europe 372
Contents 372
Objectives 372
14.1 Introduction 372
14.2 Who makes the accounting rules? 373
14.3 Which business enterprises are subject to accounting rules? 383
Summary 388
References 389
Further reading 390
Useful websites 391
Questions 392
Appendix 14.1 Contents of the Plan comptable général
(relating to financial accounting and reporting) 393
Appendix 14.2 Financial accounting chart of accounts, Classes 1-7 in the Plan comptable général (ANC's translation of 1999 chart, adjusted for changes in 2014)
15 Accounting rules and practices of individual companies in Europe
Contents
Objectives
396
396
396
xii
Contents
15.1 Introduction 396
15.2 France 397
15.3 Germany 401
15.4 United Kingdom 407
Summary 408
References 409
Further reading 410
Useful websites 410
Questions 410
Appendix 15.1 Formats for French financial statements
(2014 plan comptable) 411 Appendix 15.2 Formats for German financial statements (before
implementation of the 2013 revised Directive) 414
Appendix 15.3 Formats for British financial statements (before
implementation of the 2013 revised Directive) 41 7
«ym«!?:;
16 Group accounting 423
Contents 423
Objectives 423
16.1 Introduction 424
16.2 Rate of adoption of consolidation 424
16.3 The concept of a'group' 425
16.4 Harmonization from the 1970s onwards 427
16.5 Definitions of entities in which the group invests 430
16.6 Techniques of consolidation 433
16.7 Publication requirements and practices 439
Summary 441
References 441
Questions 442
17 Foreign currency translation 443
Contents 443
Objectives 444
17.1 Introduction 444
17.2 Translation of transactions 447
17.3 Introduction to the translation of financial statements 452
17.4 The US initiative in the 1970s 455
17.5 The temporal method versus the current rate method 458
xiii
Contents
1 7.6 Current US GAAP 46j
17.7 Current IFRS 465
17.8 Translation of comprehensive income 467
1 7.9 Accounting for translation gains and losses 470
17.10 Research findings 475
17.11 An alternative to exchange rates? 479
Summary 430
References 481
Further reading 482
Questions 482
18 Segment reporting 483
Contents 483
Objectives 483
18.1 What is segment reporting? 483
18.2 Segment reporting regulations 486
18.3 Constraints on the benefits of segment reporting 496
18.4 Assessing the benefits of segment reporting 500
Summary 508
References 509
Questions 512
19 International auditing 515
Contents 515
Objectives 515
19.1 Introduction 516
19.2 Reasons for the internationalization of auditing 518
19.3 Promulgating international standards 523
19.4 The international audit process 530
Summary 542
References ~*4^
544
Further reading
S44
Useful websites
544
Questions
xiv
Contents
20 Enforcement of financial reporting standards 545
Contents 545
Objectives 545
20.1 Introduction 545
20.2 Modes and models of enforcement 547
20.3 United States 550
20.4 European Union 551
20.5 West Pacific Rim 558
Summary 559
References 560
Useful websites 563
Questions 563
Synoptic table of accounting differences in eight GAAPs, 2015 565
Glossary of abbreviations 568
Suggested answers to some of the end-of-chapter questions 574
Author index 592
Subject index 596
Supporting resources
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xv |
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| indexdate | 2024-08-28T00:20:21Z |
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| spelling | Nobes, Christopher 1950- Verfasser (DE-588)124003281 aut Comparative international accounting Christopher Nobes and Robert Parker 13th edition Harlow, England ; Munich [viele weitere] Pearson 2016 xxi, 611 Seiten txt rdacontent n rdamedia nc rdacarrier 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 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028916041&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 |
| 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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