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International Accounting and Comparative Financial Reporting

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International Accounting and Comparative Financial Reporting

Selected Essays of Christopher Nobes

9781858989747 Edward Elgar Publishing
Christopher W. Nobes, Royal Holloway, University of London, UK
Publication Date: 1999 ISBN: 978 1 85898 974 7 Extent: 256 pp
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.

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Contents
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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.
Contents
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

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