Product Description

Now in its tenth edition, Comparative International Accounting by Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of financial accounting and reporting. It uncovers the conceptual and contextual foundations of the increasingly used International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (GAAP). Nobes and Parker examine the key issues inherent in the subject, such as transition, harmonization and political lobbying, and the international differences that remain. They also look at the special accounting problems of multinational companies.

Product Details

• Amazon Sales Rank: #548529 in Books
• Published on: 2008-12-14
• Original language: English
• Number of items: 1
• Binding: Paperback
• 632 pages

From the Publisher
In this edition, the text has been up-dated and restructured to reflect the development and changes since the third edition appeared in 1991, both in regulation and teaching of the subject internationally. It remains an authoritative, popular and accessible examination of the context and issues of comparative International accounting, as well as on the financial reporting in individual countries.

From the Back Cover

Comparative International Accounting Tenth Edition by Christopher Nobes and Robert Parker

Now in its tenth edition, Comparative International Accounting by Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of financial accounting and reporting.

It uncovers the conceptual and contextual foundations of the increasingly used International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (GAAP). Nobes and Parker examine the key issues inherent in the subject, such as transition, harmonization and political lobbying, and the international differences that remain. They also look at the special accounting problems of multinational companies.

Comparative International Accounting has been extensively revised for the many changes in international accounting since the last edition.

New to this edition are:

• An additional chapter on how the practice of IFRS can vary within a country and between countries
• Updated case studies and an increased number of real-world examples
• New information on pension accounting, auditing standards and IFRS 8
• Increased coverage of China and of small and medium enterprises (SMEs)
• Contributions from a diverse group of international practitioners and academics, which are updated every two years to incorporate the latest developments in the field

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee.

Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.

Both authors have received the American Accounting Association’s award of ‘outstanding international accounting educator’.

Revised resources for lecturers are available to download at www.pearson.co.uk/nobes.

About the Author

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee.

Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research.

Both authors have received the American Accounting Association’s award of ‘outstanding international accounting educator’.

Customer Reviews

Broad coverage of major world accounting systems
As a translator who works with Japanese, Chinese, and French financial reports, it is difficult to find up to date books that cover all of the financial systems that I deal with, and I would go broke buying updated books for each country every year.

This book is the next best thing. It gives an introduction to the system used in a particular country and then discusses the basis for differences between systems used in different countries, so that at least one can understand the types of differences one can expect.

It is a given that any book such as this must address Japan as well as major European and North American, but this title is noteworthy for covering China as well.

One you can miss out on if you don't need International accounting
It explains how does accounting apply to international economics and its full spread over managerial part of accounting that differs in every country and is not laid down as set rules everywhere. Good book.

Thorough, but difficult to read
Maybe I'm just unfamiliar with the style of a British textbook, but I found it very difficult to follow. The text rambles from one statement to another, with no logical flow, structure or summaries of introduction or conclusion. It's certainly a thorough treatment of the field if your interest is understanding differences in international practice, although it's not targeted at someone who wants to learn to actually perform the accounting.