Comparative International Accounting

Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting.

The book explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP). It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan.

Particular attention is paid to the key issues of political lobbying, harmonization, and the special accounting problems of multinational companies.

This new edition is thoroughly updated for the many changes in accounting and the relevant research published since the 13th edition. Among other things, this includes material on:

• Additional discussion of international differences in public sector accounting
• Completely re-arranged IFRS content

About the Authors

Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He is adjunct professor at the Norwegian Business School. From 1993 to 2001 he was a representative on the board of International Accounting Standards Committee.

Robert Parker was formerly Professor of Accounting at the University of Exeter and professorial fellow of the Institute of Chartered Accountants of Scotland. He died shortly after the thirteen edition was published in 2016.

Both authors are recipients of the American Accounting Association's 'Outstanding International Accounting Educator' award.