of the international dimensions of financial accounting and reporting. It uncovers the conceptual and contextual foundations of the increasingly used International Financial Reporting Standards (IFRS) and contrasts them with US generally accepted accounting principles (GAAP). Nobes and Parker examine the key issues inherent in the subject such as transition, harmonization and political lobbying and the international differences that remain. They also look at the special accounting problems of multinational companies. Comparative International Accounting has been extensively revised for the many changes in international accounting since the last edition.

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