For undergraduate and postgraduate students taking courses in
comparative and international aspects of financial reporting.
Learn the foundational concepts of international financial reporting
Comparative International Accounting, 14th Edition, by Nobes and
Parker explores the conceptual and contextual foundations of
International Financial Reporting Standards (IFRS), contrasting them
with US generally accepted accounting principles (US GAAP). It also
examines international differences in IFRS practices and the accounting
differences that remain between countries such as China, France, Germany
and Japan. Particular attention is paid to the key issues of political
lobbying, harmonisation, and the special accounting problems of
multinational companies. This book is thoroughly updated for the many
changes in accounting and the relevant research published since the 13th
edition.
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