Christopher Nobes

International Classification of Financial Reporting

Third Edition

• Gebundenes Buch

Produktbeschreibung

With the growing integration of the international economy, the need for established systems of classification in financial reporting becomes ever more important. Chris Nobes asks whether classification is possible, or even useful, and offers a critical analysis of the current attempts to discern an order in the variety of accounting practices. Revised and updated to reflect the post-IFRS era, this book will be of interest to academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.

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Produktdetails

• Verlag: Routledge
• Seitenzahl: 160
• Erscheinungstermin: 2. Januar 2015
• Englisch
• Abmessung: 231mm x 160mm x 15mm
• Gewicht: 358g
• ISBN-13: 9780415736930
• ISBN-10: 0415736935
• Artikelnr.: 40478805

Autorenporträt

Christopher Nobes is Professor of Accounting at Royal Holloway (University of London) and the Unoversoty of Sydney. He was a member of the Board of the International Accounting Standards Committee from 1993 to 2001. He has been a consultant to PricewaterhouseCoopers since 1987. He has been joint editor of Accounting and Business Research, and is now on the editorial boards of nine journals, including Abacus, Accounting and Business Research and British Accounting Review. He was chosen for the Outstanding International Accounting Educator Award of the American Accounting Association in 2002.

Inhaltsangabe

Prefaces 1. Introduction 2. The Purposes and Processes of Classification 3.
International Differences in Accounting 4. An Overview of Accounting
Classification 5. Extrinsic Classifications 6. Intrinsic Classifications in
the pre-IFRS era 7. Classification in the IFRS era 8. Are the
Classifications Merely Arbitrary? Appendices