Description:
In this edition, the text has been up-dated and restructured to reflect the development and changes since the third edition appeared in 1991, both in regulation and teaching of the subject internationally. It remains an authoritative, popular and accessible examination of the context and issues of comparative International accounting, as well as on the financial reporting in individual countries. Comparative International Accounting by Nobes and Parker is renowned for its depth of discussion and comprehensive coverage of the international dimensions of financial accounting and reporting.
Comparative International Accounting has been extensively revised for the many changes in international accounting since the last edition.
An additional chapter on how the practice of IFRS can vary within a country and between countries Updated case studies and an increased number of real-world examples New information on pension accounting, auditing standards and IFRS 8 Increased coverage of China and of small and medium enterprises (SMEs) Contributions from a diverse group of international practitioners and academics, which are updated every two years to incorporate the latest developments in the field