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Comparative International Accounting by Nobes and Parker, now in its eleventh edition, is renowned for its depth of discussion and comparative coverage of the international dimensions of financial accounting and reporting.

It uncovers the conceptual and contextual foundations of the increasingly used International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (GAAP). Nobes and Parker examine the key issues inherent in the subject such as transition, harmonization and political lobbying and the international differences that remain. They also look at the special accounting problems of multinational companies.

Comparative International Accounting has been extensively revised for the many changes in international accounting since the last edition.

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 in the 2000s the American Accounting Association’s ‘Outstanding International Accounting Educator’ award.

Table of Contents

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 listing groups

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 Enforcement of Financial Reporting Standards
11 Political lobbying on Accounting Standards—US, UK, and international experience

Part III: Harmonization and Transition in Europe and East Asia

12 Harmonization and transition in Europe
13 Harmonization and transition in East Asia

Part IV: Financial Reporting by Individual Companies

14 The context of financial reporting by individual companies
15 Making accounting rules for unlisted business enterprises in Europe
16 Accounting rules and practices of individual companies in Europe

Part V: Group Accounting Issues in Reporting MNEs

17 Group Accounting
18 Foreign currency translations
19 Segment reporting

Part VI: Analysis and management issues

20 International financial analysis
21 International auditing
22 International aspects of corporate income taxes
23 Managerial accounting

Glossary of abbreviations
Suggested answers to some of the end-of-chapters questions
Author Index
Subject Index

664 pages, Paperback