By Christopher Nobes
ISBN-10: 0415736935
ISBN-13: 9780415736930
Financial reporting practices fluctuate commonly among international locations and this has far-reaching implications for multinational companies. Over greater than a century, there were makes an attempt to categorise nations into teams by means of similarities of practices. With the new unfold of foreign monetary Reporting criteria, it might probably look that type is essentially of ancient curiosity, yet this isn't the case, for a number of purposes defined during this book.
Christopher Nobes deals a serious research of the various prior accounting classifications, having drawn classes from different fields of technology and social technological know-how. Revised and up-to-date to mirror the IFRS period, the publication discusses how outdated classifications are mirrored in today’s foreign changes in perform lower than IFRS. It concludes with a dialogue at the most beneficial classifications, and the way classifications can nonetheless be proper within the period of foreign standards.
This publication can be crucial for lecturers, postgraduates and undergraduates in overseas accounting, accounting concept and to overseas accounting pros.
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International Classification of Financial Reporting: Third Edition (Routledge Studies in Accounting) by Christopher Nobes
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