书名：国际会计（英文版·*14版）（工商管理经典丛书·会计与财务系列；教育部高校工商管理类教学指导委员会双语教学推荐用书）
定价：69.0
ISBN：9787300292199
作者：[英]克里斯托弗·诺布斯 罗伯特·帕克
版次：1
出版时间：2021-04

内容提要：
《国际会计》（*14版）旨在向读者提供一个全球视野下财务会计报告及其相关准则、实务的比较与分析框架。全书分为五个部分：第一部分（1-4章）为会计准则与实务国际比较的背景设定，主要对会计活动的国际差异进行案例列举、原因分析与类别划分，并阐述了解决国际间差异的途径——国际协调；*二部分（5-11章）重点分析了使用国际财务报告准则或美国公认会计原则进行财务报告的集团上市公司；第三部分（12章）关注了中国和日本的准则和实务情况；第四部分（13-16章）提出了单个公司财务报告的分析框架及与之相关欧洲议题；第五部分（17章（原书*20章））探讨了财务报告标准的监管和执行。



作者简介：
克里斯托弗•诺贝斯（Christopher Nobes），伦敦大学皇*霍洛威学院（Royal Holloway）和悉尼大学会计学教授。曾于意大利、荷兰、新西兰、挪威、苏格兰、西班牙和美国任教。2002年获美国会计学会“杰出国际会计教育家”称号，2015年获英国会计与金融学会“杰出学术奖”。1986-1990年，担任英国和爱尔兰会计准则委员会成员；1993-2001年期间任国际会计准则委员会董事会的英国代表。1993-2015年担任欧洲审计专家联合会会计委员会副主席。
罗伯特•帕克（Robert Parker），曾任英国埃克塞特大学（University of Exeter）会计学教授，苏格兰特许会计师协会教授研究员。曾在尼日利亚、澳大利亚、法国和苏格兰任教，并于1975-1993年间担任《会计和商业研究》（Accounting and Business Research）的主编或联合主编。1997年被英国会计学会评为“年度杰出学者”，并于2003年被美国会计学会评为“杰出国际会计教育家”。


目录：
Part I SETTING THE SCENE

1 Introduction

2 Causes and examples of international differences

3 International classification of financial reporting

4 International harmonisation

Part II FINANCIAL REPORTING BY LISTED GROUPS USING

IFRS OR US GAAP

5 The background to financial reporting by listed groups

6 IFRS in context: concepts, presentation and revenue

7 IFRS in context: assets and liabilities

8 IFRS in context: group accounting

9 Different versions of IFRS practice

10 Financial reporting in the United States

11 Political lobbying on accounting standards: US, UK

and international experience

Part III CHINA AND JAPAN

12 Financial reporting in China and Japan

Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES

13 The context of financial reporting by individual companies

14 Harmonisation and transition in Europe

15 Making accounting rules for unlisted business enterprises in Europe

16 Accounting rules and practices of individual companies in Europe

Part V MONITORING AND ENFORCEMENT

17 Enforcement of financial reporting standards





在线试读：
This book was first published in 1981. Until this present edition (the fourteenth),
the book was jointly written by Christopher Nobes and Robert Parker. However, Bob
Parker died shortly after the thirteenth edition was published in 2016. This edition is
dedicated to his memory; see obituaries in the 2016 volumes of Accounting and Business
Research and Accounting History. Bob’s last publication was a review of the development
of the contents of this book (and therefore of the world of international accounting)
over its thirteen editions from 1981 onwards. Readers can consult this in Volume 21
(Issue 4) of Accounting History.
This edition is a complete updating of the thirteenth edition. For example, since that
edition, the International Accounting Standards Board (IASB) issued a revised Conceptual
Framework in 2018; many Japanese companies have volunteered to adopt International
Financial Reporting Standards (IFRS); major new standards on lease accounting
have been issued by the IASB and in the United States (thereby creating new international
differences); and much relevant academic literature has been published.