Christopher 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.
Christopher W. Nobes, Royal Holloway, University of London, UK
Contents: 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