Comparative International Accounting (9th Edition) by Christopher Nobes

By Christopher Nobes

Firmly tested because the major textual content within the box, this new version of Comparative foreign Accounting has been essentially up-to-date to mirror the alterations which are happening in monetary accounting and reporting as a result advent of IFRS. Comparative overseas Accounting takes a accomplished examine the foreign dimensions of economic accounting and reporting. while nearly all of chapters were written by means of the book's major authors, the textual content comprises numerous contributions from a various team of overseas specialists, all of whom are top practitioners or teachers.

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Extra info for Comparative International Accounting (9th Edition)

Example text

Thus, the federal law of the United States, the laws of Ireland, India, Australia, and so on, are to a greater or lesser extent modelled on English common law. This naturally influences commercial law, which traditionally does not prescribe rules to cover the behaviour of companies and how they should prepare their financial statements. To a large extent (at least up until the UK’s Companies Act 1981), accounting within such a context is not dependent upon law. Instead, accountants themselves establish rules for accounting practice, which may come to be written down as recommendations or standards.

3 What major contributions to accounting and its terminology have been made historically by the following countries: Italy, the United Kingdom, the United States, Japan? 4 Which are the top three developed countries in respect of each of: (a) share of the world’s top 500 companies; (b) number of qualified accountants; (c) market capitalization of stock exchange? Why is the answer not the same for all three questions? 5 What factors have made possible the ‘internationalization’ of the world’s stock markets?

Some researchers have used their estimates of such causes as a means of classifying countries by their accounting systems (see Chapter 3). g. Frank, 1979; Doupnik and Salter, 1995). Before going further, it is also important to define ‘accounting’. In this context, we mean published annual financial reporting by companies. To the extent that it is useful to use a term such as ‘accounting system’, we mean the set of financial reporting practices used by a particular company for an annual report.

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