Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored.
This is an accessible introduction both to financial reporting practices in the world's major trading nations and also to the major technical issues involved in international accounting.
This is an accessible introduction both to financial reporting practices in the world's major trading nations and also to the major technical issues involved in international accounting.
Now in its 13th edition, Nobes and Parker’s Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions 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 12th edition. Among other things, this includes material on: Convergence of IFRS and US GAAP Adoptions of IFRS in many countries, both developed and developing Extensive new findings about international differences in IFRS practices New requirements for unlisted companies in many countries, sometimes based on IFRS for SMEs 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 is Emeritus Professor of Accounting at the University of Exeter, UK. He was formerly editor of the journal, Accounting and Business Research. Both authors are recipients of the American Accounting Association’s ‘Outstanding International Accounting Educator’ award.
This new edition is thoroughly updated for the many changes in accounting and the relevant research published since the 12th edition.
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Committee on Accounting Procedure International Financial Reporting Standards
Foundation Norwalk Agreement Conceptual framework The Committee on
Accounting Procedure was the first private sector organization that had the task of
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