Nobes, C: Comparative International Accounting

Part I: SETTING THE SCENE 1 Introduction 2 Causes and examples of international differences 3 International classification of financial reporting 4 International harmonization Part II: FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP 5 The context of financial reporting by listed groups 6 The requirements of International Financial Reporting Standards 7 Different versions of IFRS practice 8 Financial reporting in the United States 9 Key financial reporting topics 10 Political lobbying on accounting standards -- US, UK, and international experience Part III: CHINA AND JAPAN 11 Financial reporting in China and Japan Part IV: FINANCIAL REPORTING BY INDIVIDUAL COMPANIES 12 The context of financial reporting by individual companies 13 Harmonization and transition in Europe 14 Making accounting rules for unlisted business entities in Europe 15 Accounting rules and practices of individual companies in Europe Part V: GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs 16 Group accounting 17 Foreign currency translation 18 Segment reporting Part VI: ENFORCEMENT AND ANALYSIS 19 Enforcement of financial reporting requirements 20 International auditing 21 International financial analysis Synoptic table of accounting differences in eight GAAPs 2011 Glossary of abbreviations Suggested answers to some of the end-of-chapter questions Author Index Subject Index

Christopher Nobes is Professor of Accounting at Royal Holloway, University of London. From 1993 to 2001 he was a representative on the board of 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 received the American Accounting Association's 'Outstanding International Accounting Educator' award.