| Description |
1 online resource |
| Series |
Routledge Studies in Accounting |
|
Routledge studies in accounting.
|
| Contents |
1. Introduction -- 2. The purposes and processes of classification -- 3. International differences in accounting -- 4. An overview of accounting classifications -- 5. Extrinsic classifications -- 6. Intrinsic classifications in the pre-IFRS world -- 7. Classification in the IFRS era -- 8. Are the classifications merely arbitrary? |
| Summary |
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other |
| Notes |
Previous edition: 1992 |
| Bibliography |
Includes bibliographical references and index |
| Notes |
CIP data; resource not viewed |
| Subject |
Comparative accounting -- Classification
|
|
Financial statements.
|
|
BUSINESS & ECONOMICS -- Accounting -- Financial.
|
|
Comparative accounting
|
|
Financial statements
|
| Genre/Form |
Classification
|
| Form |
Electronic book
|
| ISBN |
9781317816386 |
|
1317816382 |
|
9781317816379 |
|
1317816374 |
|
9781315818276 |
|
1315818272 |
|
