| Titre : | Comparative international accounting |
| Auteurs : | Christopher Nobes, Auteur ; Robert Henry Parker, Auteur |
| Type de document : | e-book |
| Mention d'édition : | 13e edition |
| Editeur : | Pearson, 2016 |
| ISBN/ISSN/EAN : | 978-1-292-08190-8 |
| Format : | 1 vol. (xxi, 611 p.) / couv.ill. en coul., ill. / 25 cm |
| Note générale : | eBook Collection Ebsco |
| Langues: | Anglais |
| Sujets : |
[Management] ASIE > CHINE [Management] ASIE > JAPON [Management] COMPTABILITE > COMPTABILITE INTERNATIONALE [Management] COMPTABILITE > INFORMATION FINANCIERE [Management] COMPTABILITE > NORME COMPTABLE [Management] ENTREPRISE > ENTREPRISE MULTINATIONALE |
| Résumé : | Nobes and Parker's Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. The book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan... |
| Note de contenu : |
Part I SETTING THE SCENE
Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP Part III CHINA AND JAPAN Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES Part V GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs Part VI MONITORING AND ENFORCEMENT |
| En ligne : | https://proxy.excelia-group.com:2137/login.aspx?direct=true&db=nlebk&AN=1419658&site=ehost-live |
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