Comparative International Accounting Tenth Edition
Buku ini diterbitkan pertama kali pada tahun 1981 oleh the Philip Allan imprint. Edisi dua terbit tahun 1985. Edisi tiga tahun 1985 oleh Prentice Hall. Edisi Empat 1995, Edisi Lima 1996. Edisi Enam tahun 2000. Edisi Tujuh 2002. Edisi Delapan 2002. Edisi Sembilan 2006. Buku ini merupakan buku edisi Sepuluh yang diterbitkan tahun 2008 oleh Prentice Hall. Buku ini pernah diterbitkan pula oleh Prentice Hall Eropa tahun 1991, 1995, dan 1998. Pernah juga diterbitkan oleh Pearson Education Limited tahun 2000, 2002, 2004, 2006, dan 2008.
Judul: Comparative International Accounting Tenth Edition
Oleh: Christopher Nobes and Robert Parker
Penerbit: Prentice Hall
Tahun: 2008
Jumlah Halaman: 626 hal.
Editor:
Christopher Nobes Profesor Akuntansi di Royal Holloway College, Universitas London. Dia juga mengajar di Australia, Italia, Belanda, Selandia Baru, Skotlandia, Spanyol dan Amerika Serikat. Dia saat ini menjadi dosen tamu di Sekolah Norwegia Manajemen. Tahun 2002 Dia adalah 'Outstanding International Akuntansi Pendidik 'dari Asosiasi Akuntansi Amerika. Dia adalah anggota Komite Standar Akuntansi dari Inggris dan Irlandia dari 1986-1990, dan perwakilan Inggris di Dewan Akuntansi Internasional Komite Standar dari 1993 sampai 2001. Dia adalah wakil ketua akuntansi komite dari Fédération des Ahli Comptables Européens. Co-editor, penulis Bab 1, 9, 11, 14 dan 15, dan co-penulis Bab 17.
Robert Parker Emeritus Profesor Akuntansi di University of Exeter dan mantan rekan profesor dari Institute of Chartered Accountants of Scotland.
Dia juga telah berlatih atau diajarkan di Nigeria, Australia, Prancis dan Skotlandia dan
Editor atau editor bersama Akuntansi dan Bisnis Penelitian dari tahun 1975 hingga 1993. Ia adalah
British Accounting Association’s ‘Distinguished Academic of the Year’ in 1997, dan 'Outstanding International Accounting Pendidik' 2003 dari Amerika Ikatan Akuntan.
Jan Buisman IFRS Senior Technical Partner untuk PricewaterhouseCoopers di Swedia dan mitra di perusahaan Global Corporate Reporting Group. Dia sebelumnya perwakilan Belanda di Audit Praktek Internasional Komite, dan ketua Royal NIVRA ini Auditing Standards Board. Dia sekarang
ketua Komite Praktik Akuntansi FAR di Swedia. (Co-penulis Bab 21) John Flower Sebelumnya, Direktur Pusat Penelitian Akuntansi Eropa (Brussels), dan sebelumnya dengan Komisi Masyarakat Eropa dan
Profesor Akuntansi di University of Bristol. Dia sekarang tinggal di Jerman.
Graham Gilmour Manajer Senior di Global Reporting Perusahaan Kelompok Pricewaterhouse Coopers. (Co-penulis Bab 21)
Stuart McLeay Profesor Treasury di University of Wales, Bangor. sebelumnya, ia bekerja sebagai seorang akuntan di Jerman, Prancis dan Italia, dan merupakan keuangan analis di Bank Investasi Eropa. Co-editor dari Eropa ICAEW Seri Pelaporan Keuangan. (Bab 20)
Clare B. Roberts Profesor Akuntansi di University of Aberdeen Bisnis Sekolah. (Bab 19)
Stephen Salter Associate Professor dan Direktur Pusat untuk Global Competitiveness di University of Cincinnati. Sebelumnya, dia adalah seorang partner di Ernst & Konsultan Manajemen Young. (Bab 23)
Stephen A. Zeff Herbert S. Autrey Profesor Akuntansi di Rice University. (Bab 10)
Lingkup Pembahasan:
Bagian I menentukan tempat untuk studi pelaporan keuangan internasional komparatif.
Banyak negara yang dianggap secara bersamaan dalam bab pendahuluan dan ketika memeriksa penyebab bidang utama perbedaan (Bab 2). Hal ini kemudian mungkin untuk mencoba untuk menempatkan sistem akuntansi ke dalam kelompok (Bab 3) dan untuk mengambil langkah jelas berikutnya dengan membahas tujuan dan kemajuan harmonisasi internasional akuntansi (Bab 4).
Semua bahan ini di Bagian I dapat bertindak sebagai persiapan untuk bagian lain dari buku ini.
Bagian I bisa, bagaimanapun, sepenuhnya dipahami hanya oleh orang-orang yang menjadi baik-informasi tentang isi dari sisa buku, dan pembaca harus kembali nanti untuk Bagian I sebagai ringkasan dari keseluruhan.
Bagian II membahas pelaporan keuangan oleh kelompok-kelompok yang terdaftar. Di sebagian besar dunia ini berarti, setidaknya untuk laporan konsolidasi, dengan menggunakan aturan baik
Dewan Standar Akuntansi Internasional atau Amerika Serikat. Selain sebuah ikhtisar dan bab pada dua 'sistem' akuntansi ini, Bagian II juga berisi bab tentang apakah versi nasional IFRS ada, satu di penegakan
peraturan akuntansi, dan satu di lobi politik.
Bagian III berisi dua bab yang meneliti proses harmonisasi dan transisi seperti yang diterapkan di Uni Eropa dan Asia Timur. Bagian IV menyangkut pelaporan keuangan perusahaan individu, di mana perbedaan internasional yang tetap besar. Ada tiga bab: konteks, gaya peraturan, dan perbedaan akuntansi.
Bagian V memeriksa, luas dan relatif, Topik pelaporan keuangan besar tertentu: isu-isu non-konsolidasi kunci, konsolidasi, penjabaran mata uang asing dan segmen pelaporan. Bagian VI menganggap empat isu analisis internasional dan manajemen: analisis keuangan internasional, akuntansi internasional, internasional aspek badan pajak penghasilan, dan akuntansi manajerial.
Pada akhir buku ini, ada sebuah daftar singkatan yang relevan dengan internasional akuntansi, disarankan jawaban atas beberapa pertanyaan bab, dan dua indeks (penulis dan oleh subjek).
Daftar Isi:
Part I SETTING THE SCENE
1 Introduction 3
Contents 3
Objectives 3
1.1 Differences in financial reporting 4
1.2 The global environment of accounting 5
1.3 The nature and growth of MNEs 12
1.4 Comparative and international aspects of accounting 15
1.5 Structure of this book 18
Summary 21
References 21
Useful websites 22
Questions 22
2 Causes and examples of international differences 24
Contents 24
Objectives 24
2.1 Introduction 25
2.2 Culture 25
2.3 Legal systems 28
2.4 Providers of finance 29
2.5 Taxation 33
2.6 Other external influences 35
2.7 The profession 36
2.8 Conclusion on the causes of international differences 37
2.9 Some examples of differences 38
Summary 46
References 47
Questions 50
3 International classification of financial reporting 51
Contents 51
Objectives 52
3.1 Introduction 52
3.2 The nature of classification 53
3.3 Classifications by social scientists 53
3.4 Classifications in accounting 55
3.5 Extrinsic classifications 56
3.6 Intrinsic classifications: 1970s and 1980s 60
3.7 Developments related to the Nobes classification 66
3.8 Further intrinsic classification 67
3.9 Is there an Anglo-Saxon group? 69
3.10 A taxonomy of accounting classifications 69
Summary 70
References 71
Questions 73
4 International harmonization 74
Contents 74
Objectives 74
4.1 Introduction 75
4.2 Reasons for, obstacles to and measurement of harmonization 76
4.3 The International Accounting Standards Committee 78
4.4 Other international bodies 87
4.5 The International Accounting Standards Board 91
Summary 94
References 95
Useful websites 97
Questions 98
Part II FINANCIAL REPORTING BY LISTED GROUPS
5 The context of financial reporting by listed groups 101
Contents 101
Objectives 101
5.1 Introduction 101
5.2 IFRS in the EU 102
5.3 Adoption of, and convergence with, IFRS 105
5.4 Foreign listing and foreign investing 106
5.5 Reconciliations from national rules to US GAAP and IFRS 108
5.6 High-level IFRS/US differences 110
5.7 Reconciliations from IFRS to US GAAP 111
5.8 Convergence of IFRS and US GAAP 113
Summary 114
References 115
Useful websites 116
Questions 116
6 The requirements of International Financial
Reporting Standards 117
Contents 117
Objectives 118
6.1 Introduction 118
6.2 The conceptual framework and some basic standards 118
6.3 Assets 125
6.4 Liabilities 128
6.5 Group accounting 130
6.6 Disclosures 131
Summary 132
References 132
Further reading 133
Useful websites 133
Questions 133
Appendix 6.1 An outline of the content of International Financial Reporting Standards 134
7 Different versions of IFRS practice 145
Contents 145
Objectives 145
7.1 Introduction 145
7.2 Motivations for different IFRS practice 146
7.3 Scope for different IFRS practice 148
7.4 Conclusion 154
Summary 155
References 155
Questions 156
8 Financial reporting in the United States 157
Contents 157
Objectives 158
8.1 Introduction 158
8.2 Regulatory framework 159
8.3 Accounting standard-setters 163
8.4 The conceptual framework 166
8.5 Contents of annual reports 169
8.6 Accounting principles 174
8.7 Consolidation 181
8.8 Audit 183
8.9 Differences from IFRS 184
Summary 186
References 186
Further reading 187
Useful websites 188
Questions 188
9 Enforcement of Financial Reporting Standards 189
Contents 189
Objectives 189
9.1 Introduction 189
9.2 Modes and models of enforcement 190
9.3 United States 194
9.4 European Union 195
9.5 Australia 201
Summary 202
References 202
Useful websites 204
Questions 205
10 Political lobbying on Accounting Standards – US, UK and international experience 206
Contents 206
Objectives 206
10.1 Introduction 207
10.2 Motivations for political lobbying 208
10.3 Political lobbying up to 1990 210
10.4 US political lobbying from 1990 220
10.5 Political lobbying of the IASC/IASB 224
10.6 Preparer attempts to control the accounting standard-setter 228
10.7 Political lobbying of the FASB’s convergence with the IASB 229
10.8 Some concluding remarks 231
Summary 231
References 232
Useful websites 234
Questions 234
Part III HARMONIZATION AND TRANSITION IN EUROPE AND EAST ASIA
11 Harmonization and transition in Europe 237
Contents 237
Objectives 237
11.1 Introduction 238
11.2 Harmonization within the European Union 238
11.3 Transition in Central and Eastern Europe 244
Summary 253
References 253
Useful websites 256
Questions 256
12 Harmonization and transition in East Asia 257
Contents 257
Objectives 257
12.1 Introduction 258
12.2 Japan 258
12.3 China 272
Summary 277
References 278
Further reading 280
Useful websites 280
Questions 280
Appendix 12.1 ASBE Standards 282
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
13 The context of financial reporting by individual companies 285
Contents 285
Objectives 285
13.1 Introduction 285
13.2 Outline of differences between national rules and IFRS or US GAAP 286
13.3 The survival of national rules 286
13.4 Financial reporting, tax and distribution 289
13.5 Special rules for small or unlisted companies 290
Summary 292
References 292
Useful websites 292
Questions 292
14 Making accounting rules for non-listed business enterprises in Europe 293
Contents 293
Objectives 293
14.1 Introduction 293
14.2 Who makes accounting rules? 294
14.3 Which business enterprises are subject to accounting rules? 303
Summary 307
References 308
Further reading 309
Useful websites 310
Questions 311
Appendix 14.1 Contents of the Plan comptable général 312
Appendix 14.2 Financial accounting chart of accounts 313
15 Accounting rules and practices of individual companies in Europe 314
Contents 314
Objectives 314
15.1 Introduction 314
15.2 France 315
15.3 Germany 319
15.4 United Kingdom 324
Summary 326
References 326
Further reading 327
Useful websites 327
Questions 327
Appendix 15.1 Formats for French financial statements 328
Appendix 15.2 Formats for German financial statements 333
Appendix 15.3 Formats for British financial statements 336
Part V MAJOR ISSUES IN FINANCIAL REPORTING BY MNEs
16 Key financial reporting topics 343
Contents 343
Objectives 343
16.1 Introduction 344
16.2 Recognition of intangible assets 344
16.3 Asset measurement 345
16.4 Financial instruments 347
16.5 Provisions 350
16.6 Employee benefits 354
16.7 Deferred tax 358
16.8 Revenue recognition 362
16.9 Comprehensive income 364
Summary 365
References 366
Questions 366
17 Consolidation 368
Contents 368
Objectives 368
17.1 Introduction 369
17.2 Rate of adoption 369
17.3 The concept of a ‘group’ 370
17.4 Harmonization from the 1970s onwards 371
17.5 Definitions of group companies 375
17.6 Publication requirements and practices 376
17.7 Techniques of consolidation 377
Summary 381
References 382
Further reading 382
Questions 382
18 Foreign currency translation 384
Contents 384
Objectives 385
18.1 Introduction 385
18.2 Translation of transactions 389
18.3 Introduction to the translation of financial statements 395
18.4 The US initiative 398
18.5 The temporal method versus the closing rate method 401
18.6 FAS 52 406
18.7 IAS 21 409
18.8 Translation of comprehensive income 411
18.9 Accounting for translation gains and losses 413
18.10 Research findings 419
18.11 An alternative to exchange rates? 423
Summary 423
References 424
Further reading 425
Questions 425
19 Segment reporting 427
Contents 427
Objectives 427
19.1 What is segment reporting? 427
19.2 The need for segment information 432
19.3 Disclosure regulations 433
19.4 Evidence on the benefits of segment reporting 443
Summary 450
References 451
Questions 453
Part VI ANALYSIS AND MANAGEMENT ISSUES
20 International financial analysis 457
Contents 457
Objectives 457
20.1 Introduction 458
20.2 Understanding differences in accounting 458
20.3 Disclosure practices in international financial reporting 463
20.4 Interpreting financial statements 470
20.5 Financial analysis and the capital market 474
Summary 477
References 478
Useful websites 480
Questions 480
21 International auditing 481
Contents 481
Objectives 481
21.1 Introduction 482
21.2 Reasons for the internationalization of auditing 484
21.3 Promulgating international standards 489
21.4 The international audit process 495
Summary 507
References 508
Further reading 508
Useful websites 508
Questions 509
22 International aspects of corporate income taxes 510
Contents 510
Objectives 510
22.1 Introduction 511
22.2 Tax bases 513
22.3 International tax planning 517
22.4 Transfer pricing 518
22.5 Tax systems 519
22.6 Harmonization 525
Summary 527
References 527
Further reading 529
Useful websites 529
Questions 529
23 Managerial accounting 531
Contents 531
Objectives 531
23.1 Introduction 532
23.2 The balanced scorecard as an overview tool 533
23.3 Currency and control 535
23.4 Variances and foreign exchange 539
23.5 Culture and management accounting 540
23.6 Control and performance 549
23.7 Looking forward 551
Summary 553
References 554
Questions 557
Glossary of abbreviations 558
Suggested answers to some of the end-of-chapter questions 563
Author index 583
Subject index 587
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