Comparative international accounting / Christopher Nobes, Robert Parker.

Includes bibliographical references and index.

Contributors -- Preface -- part I. Context of International Accounting -- 1. Introduction -- 2. Causes of international differences -- 3. Some major international differences in financial reporting -- 4. International classification of financial reporting -- 5. International harmonization of accounting -- 6. The requirements of International Accounting Standards -- part II. Country Studies -- 7. Financial reporting in the United Kingdom -- 8. Financial reporting in the United States -- 9. Financial reporting in the Netherlands -- 10. Financial reporting in France -- 11. Financial reporting in Germany -- 12. Financial reporting in Japan -- 13. Financial reporting in nine other important countries -- 14. Financial reporting in Central and Eastern Europe and in China -- part III. Issues in International Accounting -- 15. Liabilities -- 16. Consolidation -- 17. Foreign currency translation -- 18. Segment reporting -- part IV. Analysis and Management Issues -- 19. International financial analysis -- 20. International auditing -- 21. International aspects of corporate income taxes -- 22. Managerial accounting -- Glossary of abbreviations -- Suggested answers to some of the end of chapter questions -- Author Index -- Subject Index.