Description
Book SynopsisChristopher Nobes is a world renowned scholar in the field of international accounting. This important book presents a carefully edited selection of his work - written over a period of 20 years - on comparative international financial reporting. It will improve access to an important body of literature published over a wide range of journals and will be an essential source for both academics and students alike.
The book features discussions on:
- the international origins of bookkeeping
- classification of accounting systems
- differences in international accounting systems and their effects
- European harmonization
- IASC harmonization
International Accounting and Comparative Financial Reporting will be welcomed by academics and senior students interested in both national and international accounting.
Table of ContentsContents: Preface Introduction Part I: International Origins of Double-entry Bookkeeping Part II: Causes of International Differences and Classification of Systems Part III: International Differences and their Effects Part IV: European Harmonization Part V: IASC Harmonization Index
