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Comparative International Accounting by Christopher Nobes, Robert B Parker (Paperback, 2012)

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Product Description : This text uncovers the conceptual and contextual foundations of IFRS and contrasts them with US GAAP, and other international differences which remain between countries such as China, France, Germany and Japan.

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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.