International Accounting: General Issues and Classification

by Christopher W. Nobes

Overview

This volume contains 21 papers divided into three parts: introductory issues; the measurement and effects of diversity; and classification. The final parts looks at the scope of and the reasons for studying international accounting. There are also some papers on the causes of international differences, in particular the effects of international influences on a country's accounting practices. The papers in the second part examine the degree of accounting difference internationally and the reactions to this of companies and users of financial statements. The third part looks at several attempts to put countries into groups by similarities and differences in accounting. Several of these papers refer critically to others in the group, so that a corpus of knowledge in this field has been built up.

Product Details

ISBN-13:	9781858981482
Publisher:	Edward Elgar Publishing
Publication date:	03/01/1996
Series:	The Library of International Accounting series , #1
Pages:	384
Product dimensions:	6.62(w) x 9.62(h) x (d)

About the Author

Edited by Christopher W. Nobes, Royal Holloway, University of London, UK

Table of Contents

Contents: Acknowledgments Introduction Part I: Introductory Issues Part II: The Measurement and Effects of Diversity Part III: Classification Name Index

Editorial Reviews

Begins a series of volumes collecting important papers in the discipline of international accounting, taken to cover financial reporting matters but not the various areas of management accounting or auditing which have international aspects. In general, there is a preference for recent works, although older seminal papers are included. Volume 1 introduces the subject for the entire series. The 21 papers are organized in three parts: introductory issues; the measurement and effects of diversity; and classification. Indexed by name only. Annotation c. Book News, Inc., Portland, OR (booknews.com)

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