比较国际会计
2005-7
东北财经大学出版社
克里斯托弗.诺比斯
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本书是比较国际会计的经典著作，也是该领域最有影响、最具权威性的教科书之一，已被许多著名大学选作教材。作者主要采用比较研究的方法，并借鉴法学、史学、管理学、财务学、税收学、乃至自然科学等方面的理论和知识，以大量的研究材料、案例和详实的分析，客观地展示了各国的会计惯例，揭示了财务报告差异的原因和国际协调的意义、障碍和进展。
克里斯托弗·诺比斯，里丁大学会计学教授，就职于普华永道会计师事务所。他曾在澳大利亚、意大利、荷兰、新西兰、苏格兰和美国执教，在荷兰奈尔路德大学任访问教授。1986-1990年任英国及爱尔兰会计准则委员会委员，现任欧洲会计师联盟会计委员会副主席，国际会计准则委员会英
ContributorsPrefacePart I CONTEXT OF INTERNATIONAL ACCOUNTING 1 Introduction Conterns Objectives 1.1 The scale of differences 1.2 The importance of comparative accounting 1.3 The nature and growth of MNEs 1.4 Choice of country studies Summary References Useful websites Questions 2 Cause of international differences Conterns Objectives 2.1 Introduction 2.2 External environment and culture …… Summary References Useful websites Questions 3 Some major international differences in financial reporting 4 International classification of financial reporting 5 International harmonization of accounting 6 The requirements of International Financial Reporting StandardsPart 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 ChinaPart III ISSUES IN INTERNATIONAL ACCOUNTING 15 Consolidation 16 Foreign currency translationPart IV ANALYSIS 17 International financial analysisGlossary of abbreviationsSuggested answers to some of the end of chapter questions
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