Comparative international Accounting, 第十二版，高清，可复制可高亮

Publisher: Pearson Education Limited
Authors: Christopher Nobes & Robert Parker
Date and edition: 12th edition published 2012

Brief 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 LISTED GROUPS USING IFRS OR US GAAP
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 Political lobbying on accounting standards – US, UK and international experience

Part III CHINA AND JAPAN
11 Financial reporting in China and Japan

Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
12 The context of financial reporting by individual companies
13 Harmonization and transition in Europe
14 Making accounting rules for unlisted business enterprises in Europe
15 Accounting rules and practices of individual companies in Europe

Part V GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs
16 Group accounting
17 Foreign currency translation
18 Segment reporting

Part VI ENFORCEMENT AND ANALYSIS
19 Enforcement of financial reporting standards
20 International auditing
21 International financial analysis

Synoptic table of accounting differences in eight GAAPs, 2011
Glossary of abbreviations
Suggested answers to some of the end-of-chapter questions
Author index
Subject index