For over 30 years this textbook has been the leader in its field. Now updated annually, the 2013/2014 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of taxation, whilst Part 2 gives a broad-based description and evaluation of the policy and practice of the UK's tax system, highlighting international comparisons.
Now updated annually, the 2013/2014 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK. Part 1 of the text examines the principles of ...
This second edition of the Penguin Dictionary of Accounting is a completely up-to-date work of reference essential for anyone interested in accounting, whether student, businessperson, investor, preparer of financial statements or an accounts manager. Thousands of succinctly written articles cover every aspect of accounting, from finance to law via tax, auditions and management accounting - and includes comprehensive coverage of the terms used in International Accounting Standards.
This second edition of the Penguin Dictionary of Accountingis a completely up-to-date work of reference essential for anyone interested in accounting, whether student, businessperson, investor, preparer of financial statements or an ...
The most up-to-date and authoritative dictionary of accounting available A new addition to the Penguin reference list, The Penguin Dictionary of Accountingfocuses on financial reporting with coverage of the relevant terms in tax, auditing and management accounting. The British-based book includes important US differences and analyses all terms used in International Accounting Standards, providing a broad international outlook. The Penguin Dictionary of Accountingis an essential read for the student and businessperson alike.
The British-based book includes important US differences and analyses all terms used in International Accounting Standards, providing a broad international outlook.
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.