Comparative international accounting

Christopher Nobes, R.H. Parker, 著ParkerRobertB., 著ほか

Now in its twelfth edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRSs) and contrasts them with US generally accepted accounting principles (US GAAP). It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies.

出版社

Pearson

発売日

2012-01-01

ISBN

9780273763796