Comparative International Accounting. (Record no. 36706)

000 -LEADER
fixed length control field 10624nam a22004573i 4500
001 - CONTROL NUMBER
control field EBC5139581
003 - CONTROL NUMBER IDENTIFIER
control field MiAaPQ
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20191009123153.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
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007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 191009s2010 xx o ||||0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781282887596
-- (electronic bk.)
035 ## - SYSTEM CONTROL NUMBER
System control number (MiAaPQ)EBC5139581
035 ## - SYSTEM CONTROL NUMBER
System control number (Au-PeEL)EBL5139581
035 ## - SYSTEM CONTROL NUMBER
System control number (CaONFJC)MIL288759
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1027132074
040 ## - CATALOGING SOURCE
Original cataloging agency MiAaPQ
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency MiAaPQ
Modifying agency MiAaPQ
082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Nobes, Prof Christopher.
245 10 - TITLE STATEMENT
Title Comparative International Accounting.
250 ## - EDITION STATEMENT
Edition statement 11th ed.
264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc :
Name of publisher, distributor, etc Pearson Education UK,
Date of publication, distribution, etc 2010.
264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc �2010.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (660 pages)
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Cover -- Comparative International Accounting -- Brief contents -- Contents -- Contributors -- Preface -- Part I Setting the scene -- Introduction -- Contents -- Objectives -- Differences in financial reporting -- The global environment of accounting -- The nature and growth of MNEs -- Comparative and international aspects of accounting -- Structure of this book -- Summary -- References -- Useful websites -- Questions -- Causes and examples of international differences -- Contents -- Objectives -- Introduction -- Culture -- Legal systems -- Providers of finance -- Taxation -- Other external influences -- The profession -- Conclusion on the causes of international differences -- Some examples of differences -- Summary -- References -- Questions -- International classification of financial reporting -- Contents -- Objectives -- Introduction -- The nature of classification -- Classifications by social scientists -- Classifications in accounting -- Extrinsic classifications -- Intrinsic classifications: 1970s and 1980s -- Developments related to the Nobes classification -- Further intrinsic classification -- Is there an Anglo-Saxon group? -- Classification in an IFRS world -- A taxonomy of accounting classifications -- Summary -- References -- Questions -- International harmonization -- Contents -- Objectives -- Introduction -- Reasons for, obstacles to and measurement of harmonization -- The International Accounting Standards Committee -- Other international bodies -- The International Accounting Standards Board -- Summary -- References -- Useful websites -- Questions -- Part II Financial reporting by listed groups -- The context of financial reporting by listed groups -- Contents -- Objectives -- Introduction -- Adoption of, and convergence with, IFRS -- IFRS in the EU -- IFRS/US differences -- US convergence with and adoption of IFRS.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Reconciliations from national rules to US GAAP or IFRS -- Introduction to international financial analysis -- Summary -- References -- Useful websites -- Questions -- The requirements of International Financial Reporting Standards -- Contents -- Objectives -- Introduction -- The conceptual framework and some basic standards -- Assets -- Liabilities -- Group accounting -- Disclosures -- Summary -- References -- Further reading -- Useful websites -- Questions -- Appendix 6.1 An outline of the content of International Financial Reporting Standards -- Different versions of IFRS practice -- Contents -- Objectives -- Introduction -- Motivations for different IFRS practice -- Scope for different IFRS practice -- Examples of different IFRS practice -- Implications -- Summary -- References -- Questions -- Financial reporting in the United States -- Contents -- Objectives -- Introduction -- Regulatory framework -- Accounting standard-setters -- The conceptual framework -- Contents of annual reports -- Accounting principles -- Consolidation -- Audit -- Differences from IFRS -- Summary -- References -- Further reading -- Useful websites -- Questions -- Key financial reporting topics -- Contents -- Objectives -- Introduction -- Recognition of intangible assets -- Asset measurement -- Financial instruments -- Provisions -- Employee benefits -- Deferred tax -- Revenue recognition -- Comprehensive income -- Summary -- References -- Questions -- Enforcement of financial reporting standards -- Contents -- Objectives -- Introduction -- Modes and models of enforcement -- United States -- European Union -- West Pacific rim -- Summary -- References -- Useful websites -- Questions -- Political lobbying on accounting standards - US, UK, and international experience -- Contents -- Objectives -- Introduction -- Motivations for political lobbying.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Political lobbying up to 1990 -- US political lobbying from 1990 -- Political lobbying of the IASC/IASB -- Preparer attempts to control the accounting standard-setter -- Political lobbying of the FASB's convergence with the IASB -- Some concluding remarks -- Summary -- References -- Useful websites -- Questions -- Part III Harmonization and transition in Europe and East Asia -- Harmonization and transition in Europe -- Contents -- Objectives -- Introduction -- Harmonization within the European Union -- Transition in Central and Eastern Europe -- Summary -- References -- Useful websites -- Questions -- Harmonization and transition in East Asia -- Contents -- Objectives -- Introduction -- Japan -- China -- Summary -- References -- Further reading -- Useful websites -- Questions -- Appendix 13.1 ASBE Standards -- Part IV Financial reporting by individual companies -- The context of financial reporting by individual companies -- Contents -- Objectives -- Introduction -- Outline of differences between national rules and IFRS or US GAAP -- The survival of national rules -- Financial reporting, tax and distribution -- Special rules for small or unlisted companies -- Summary -- References -- Useful websites -- Questions -- Making accounting rules for unlisted business enterprises in Europe -- Contents -- Objectives -- Introduction -- Who makes accounting rules? -- Which business enterprises are subject to accounting rules? -- Summary -- References -- Further reading -- Useful websites -- Questions -- Appendix 15.1 Contents of the Plan comptable g�en�eral (relating to financial accounting and reporting) -- Appendix 15.2 Financial accounting chart of accounts, Classes 1-7 in the Plan comptable g�en�eral -- Accounting rules and practices of individual companies in Europe -- Contents -- Objectives -- Introduction -- France -- Germany -- United Kingdom -- Summary.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note References -- Further reading -- Useful websites -- Questions -- Appendix 16.1 Formats for French financial statements -- Appendix 16.2 Formats for German financial statements -- Appendix 16.3 Formats for British financial statements -- Part V Group accounting issues in reporting by MNEs -- Group accounting -- Contents -- Objectives -- Introduction -- Rate of adoption of consolidation -- The concept of a 'group' -- Harmonization from the 1970s onwards -- Definitions of group companies -- Publication requirements and practices -- Techniques of consolidation -- Summary -- References -- Further reading -- Questions -- Foreign currency translation -- Contents -- Objectives -- Introduction -- Translation of transactions -- Introduction to the translation of financial statements -- The US initiative -- The temporal method versus the closing rate method -- FAS 52 -- IAS 21 -- Translation of comprehensive income -- Accounting for translation gains and losses -- Research findings -- An alternative to exchange rates? -- Summary -- References -- Further reading -- Questions -- Segment reporting -- Contents -- Objectives -- What is segment reporting? -- Segment reporting regulations -- Evidence on the benefits of segment reporting -- Summary -- References -- Questions -- Part VI Analysis and management issues -- International financial analysis -- Contents -- Objectives -- Introduction -- Understanding differences in accounting -- Disclosure practices in international financial reporting -- Interpreting financial statements -- Financial analysis and the capital market -- Summary -- References -- Useful websites -- Questions -- International auditing -- Contents -- Objectives -- Introduction -- Reasons for the internationalization of auditing -- Promulgating international standards -- The international audit process -- Summary -- References -- Further reading.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Useful websites -- Questions -- International aspects of corporate income taxes -- Contents -- Objectives -- Introduction -- Tax bases -- International tax planning -- Transfer pricing -- Tax systems -- Harmonization -- Summary -- References -- Further reading -- Useful websites -- Questions -- Managerial accounting -- Contents -- Objectives -- Introduction -- The balanced scorecard as an overview tool -- Currency and control -- Variances and foreign exchange -- Management accounting across nations -- Control and performance -- Looking forward -- Summary -- References -- Questions -- Glossary of abbreviations -- Suggested answers to some of the end-of-chapter questions -- Author index -- Subject index.
520 ## - SUMMARY, ETC.
Summary, etc 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.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Description based on publisher supplied metadata and other sources.
590 ## - LOCAL NOTE (RLIN)
Local note Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Parker, Robert B.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Nobes, Prof Christopher
Title Comparative International Accounting
Place, publisher, and date of publication : Pearson Education UK,c2010
797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN)
Corporate name or jurisdiction name as entry element ProQuest (Firm)
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://ezproxy01.ny.edu.hk:2048/login?url=https://ebookcentral.proquest.com/lib/ircp3g4/detail.action?docID=5139581
Public note Click to View

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