MTU Cork Library Catalogue

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Comparative international accounting / edited by Christopher Nobes and Robert Parker.

Contributor(s): Nobes, Christopher | Parker, R. H. (Robert Henry).
Material type: materialTypeLabelBookPublisher: New York : Prentice Hall, 1995Edition: 4th ed.Description: xix, 494 p. : ill. ; 24 cm.ISBN: 0133287335.Subject(s): Comparative accountingDDC classification: 657
Contents:
Part I: Context of international accounting -- Introduction and causes of differences -- The nature and growth of MNEs -- Major international differences in financial reporting -- International classification of financial reporting -- International financial analysis -- Regulating financial reporting in the United Kingdom, the United States, Australia and Canada -- Harmonization of financial reporting -- Part II: Country studies -- Financial reporting in North America -- Financial reporting in the United Kingdom and Australia -- Financial reporting in the Netherlands -- Financial reporting in France -- Financial reporting in Germany -- Financial reporting in Japan -- Financial reporting in four 'Asian Tiger' countries -- Part III: Issues in international accounting -- Consolidation -- Foreign currency translation -- Segmental reporting -- Inflation accounting -- International auditing -- Classification and harmonization of corporate income taxes.
Holdings
Item type Current library Call number Copy number Status Date due Barcode Item holds
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00094355
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00013137
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00014064
Total holds: 0

Enhanced descriptions from Syndetics:

The 4th edition of this comprehensive international accounting text has been updated and restructured to reflect developments since 1991, both in the regulation and the teaching of the subject internationally. The text is authored by international authorities with local/regional expertise, and includes individual country studies from four continents and includes new chapters on Asian Tiger countries and international auditing. As such, it will remain, for readers globally, 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. Comparative and International Accounting.

Includes bibliographical references and index.

Part I: Context of international accounting -- Introduction and causes of differences -- The nature and growth of MNEs -- Major international differences in financial reporting -- International classification of financial reporting -- International financial analysis -- Regulating financial reporting in the United Kingdom, the United States, Australia and Canada -- Harmonization of financial reporting -- Part II: Country studies -- Financial reporting in North America -- Financial reporting in the United Kingdom and Australia -- Financial reporting in the Netherlands -- Financial reporting in France -- Financial reporting in Germany -- Financial reporting in Japan -- Financial reporting in four 'Asian Tiger' countries -- Part III: Issues in international accounting -- Consolidation -- Foreign currency translation -- Segmental reporting -- Inflation accounting -- International auditing -- Classification and harmonization of corporate income taxes.

Table of contents provided by Syndetics

  • Part One The Context Of International Accounting
  • 1 Introduction
  • 2 Causes of Differences
  • 3 Major International Differences in Financial Reporting
  • 4 International Classification of Financial Reporting
  • 5 Harmonization of Financial Reporting
  • Part Two Country Studies
  • 6 Financial Reporting in the UK
  • 7 Financial Reporting in the US
  • 8 Financial Reporting in the Netherlands
  • 9 Financial Reporting in France
  • 10 Financial Reporting in Germany
  • 11 Financial Reporting in Eastern Europe/China
  • 12 Financial Reporting in Japan
  • 13 Financial Reporting in other countries
  • Part Three
  • 14 Consolidation
  • 15 Foreign Currency Translation
  • 16 Segmental Reporting
  • 17 Inflation Accounting
  • Part Four Analysis And Management Issues
  • 18 Analysis
  • 19 International Auditing
  • 20 Classification and Harmonization of Corporate Income Taxes
  • 21 International Aspects of Managerial Accounting
  • Glossary
  • Discussion
  • Questions and Answers

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