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Comparative International Accounting

takes a comprehensive look at the international dimensions of financial accounting and reporting. Whilst the majority of chapters have been written by the book’s two main authors, the text includes several contributions from a diverse group of international experts, all of whom are leading practitioners or academics.
The text is split into four distinct parts with Part 1 giving an overview of international differences in accounting and financial reporting. Part 2 examines individual countries and includes country studies of UK, US, The Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Central and Eastern Europe and China. Part 3 looks at issues in financial accounting and the final part looks at analysis and management issues.

Now firmly established as the leading text in the field, Comparative International Accounting takes a comprehensive look at the international dimensions of financial accounting and reporting. The book, which includes contributions from a diverse group of international practitioners and academics, has been carefully shaped into a coherent whole. This eighth edition has been fully updated to allow for the many developments of 2002 onwards.

• Broad overviews supported by detailed information on real countries and companies.
• Across-the-board comparisons of major topics.
• Examination of the requirements of International Financial Reporting Standards.
• Studies of the UK, the US, the Netherlands, France, Germany, Japan, Australia, Canada, Singapore, Scandinavia, Italy, Spain, South Korea, Central and Eastern Europe and China.

Comparative International Accounting

is ideal for students at both undergraduate and postgraduate level taking courses in comparative and international accounting.

Christopher Nobes is PricewaterhouseCoopers Professor of Accounting at the University of Reading, England. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee.

Robert Parker is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal Accounting and Business Research.

Both authors have received the American Accounting Association’s award of ‘outstanding international accounting educator’.