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Auteur Christopher W. NOBES |
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Comparative international accounting / Christopher W. NOBES / Paris : Pearson (2012)
Titre : Comparative international accounting Type de document : Livre Auteurs : Christopher W. NOBES, Auteur ; Robert Henry PARKER, Auteur Mention d'édition : 12e édition Editeur : Paris : Pearson Année de publication : 2012 Importance : XXI-595 p. ISBN/ISSN/EAN : 978-0-273-76379-6 Prix : 74 EUR Note générale : Bibliogr. en fin de chapitres. Index. Langues : Anglais (eng) Mots-clés : Management
COMPTABILITE INTERNATIONALE ; COMPTABILITE DE GESTION ; NORME COMPTABLE ; ETUDE DE CAS ; UNION EUROPEENNE ; ETATS-UNIS D'AMERIQUE ; CHINE ; JAPON ; FRANCE ; ROYAUME UNI ; ALLEMAGNERésumé : Now in its 12th edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting.
This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (US GAAP). It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies.
New to this edition:
Complete update in line with changes to IFRS, US GAAP and other recent developments in the field.
Expanded coverage of ways in which jurisdictions can implement IFRS.
Discussion of the IASB amended conceptual framework.
New synoptic table of differences in accounting across six GAAPs.
Additional coverage of ‘management commentaries’, Chinese accounting practices, company practices under IFRS and practices under German national rules.Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=155566 Exemplaires (2)
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