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Current Debates in International Accounting
Christopher Nobes is widely acknowledged as one of the most prolific experts writing on the international aspects of accounting. In this cutting-edge book he presents his key work on a number of topics which are at the heart of current research and debate – the international nature of development in accounting; new issues in classification; international financial reporting standards; and fair presentation. These issues are set in context and further analyzed through a comprehensive introductory chapter.
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Contents
More Information
Christopher Nobes is widely acknowledged as one of the most prolific experts writing on the international aspects of accounting. In this cutting-edge book he presents his key work on a number of topics which are at the heart of current research and debate – the international nature of development in accounting; new issues in classification; international financial reporting standards; and fair presentation. These issues are set in context and further analyzed through a comprehensive introductory chapter.
This timely and authoritative book will prove to be invaluable for academics, researchers and postgraduate students of international accounting.
This timely and authoritative book will prove to be invaluable for academics, researchers and postgraduate students of international accounting.
Contents
Contents:
Preface
Introduction
PART I: INTERNATIONAL DEVELOPMENT
1. ‘Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance’, Australian Accounting Review, 10 (1), 2000, 26–34 (with Alan Roberts)
2. ‘Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway Over 30 Years up to IFRS Adoption’, European Accounting Review, 15 (1), 2006, 63–87 (with Hans Robert Schwencke)
3. ‘Observations on Measuring the Differences between Domestic Accounting Standards and IAS’, Journal of Accounting and Public Policy, 28 (2), 2009, 148–53
4. ‘Were Islamic Records Precursors to Accounting Books Based on the Italian Method? A Comment’, Accounting Historians Journal, 28 (2), 2001, 207–14
5. ‘An Analysis of the International Development of the Equity Method’, Abacus, 38 (1), 2002, 16–45
PART II: CLASSIFICATION
6. ‘On the Myth of “Anglo-Saxon” Financial Accounting: A Comment’, International Journal of Accounting, 38 (1), 2003, 95–104
7. ‘On Accounting Classification and the International Harmonisation Debate’, Accounting, Organizations and Society, 29 (2), 2004, 189–200
8. ‘Accounting Classification in the IFRS Era’, Australian Accounting Review, 18 (3), 2008, 191–8
PART III: INTERNATIONAL FINANCIAL REPORTING STANDARDS
9. ‘Rules-based Standards and the Lack of Principles in Accounting’, Accounting Horizons, 19 (1), 2005, 25–34
10. ‘57 Varieties of Serious Defect in IFRS?’, Australian Accounting Review, 18 (4), 2008, 283–6
11. ‘The Survival of International Differences under IFRS: Towards a Research Agenda’, Accounting and Business Research, 36 (3), 2006, 233–45
12. ‘International Differences in IFRS Policy Choice: A Research Note’, Accounting and Business Research, 40 (2), 2010, 173–87 (with Erlend Kvaal)
13. ‘Auditors’ Affirmations of Compliance with IFRS Around the World: An Exploratory Study’, Accounting Perspectives, 7 (4), 2008, 279–92 (with Stephen A. Zeff)
PART IV: ON TRUTH AND FAIRNESS
14. ‘The True and Fair View Requirement in Recent National Implementations’, Accounting and Business Research, 31 (2), 2001, 83–90 (with Sally Aisbitt)
15. ‘Is True and Fair of Over-riding Importance? A Comment on Alexander’s Benchmark’, Accounting and Business Research, 30 (4), 2000, 307–12
16. ‘Revenue Recognition and EU Endorsement of IFRS’, Accounting in Europe, 3, 2006, 81–9
17. ‘The Importance of Being Fair: An Analysis of IFRS Regulation and Practice – a Comment’, Accounting and Business Research, 39 (4), 2009, 415–27
Preface
Introduction
PART I: INTERNATIONAL DEVELOPMENT
1. ‘Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance’, Australian Accounting Review, 10 (1), 2000, 26–34 (with Alan Roberts)
2. ‘Modelling the Links between Tax and Financial Reporting: A Longitudinal Examination of Norway Over 30 Years up to IFRS Adoption’, European Accounting Review, 15 (1), 2006, 63–87 (with Hans Robert Schwencke)
3. ‘Observations on Measuring the Differences between Domestic Accounting Standards and IAS’, Journal of Accounting and Public Policy, 28 (2), 2009, 148–53
4. ‘Were Islamic Records Precursors to Accounting Books Based on the Italian Method? A Comment’, Accounting Historians Journal, 28 (2), 2001, 207–14
5. ‘An Analysis of the International Development of the Equity Method’, Abacus, 38 (1), 2002, 16–45
PART II: CLASSIFICATION
6. ‘On the Myth of “Anglo-Saxon” Financial Accounting: A Comment’, International Journal of Accounting, 38 (1), 2003, 95–104
7. ‘On Accounting Classification and the International Harmonisation Debate’, Accounting, Organizations and Society, 29 (2), 2004, 189–200
8. ‘Accounting Classification in the IFRS Era’, Australian Accounting Review, 18 (3), 2008, 191–8
PART III: INTERNATIONAL FINANCIAL REPORTING STANDARDS
9. ‘Rules-based Standards and the Lack of Principles in Accounting’, Accounting Horizons, 19 (1), 2005, 25–34
10. ‘57 Varieties of Serious Defect in IFRS?’, Australian Accounting Review, 18 (4), 2008, 283–6
11. ‘The Survival of International Differences under IFRS: Towards a Research Agenda’, Accounting and Business Research, 36 (3), 2006, 233–45
12. ‘International Differences in IFRS Policy Choice: A Research Note’, Accounting and Business Research, 40 (2), 2010, 173–87 (with Erlend Kvaal)
13. ‘Auditors’ Affirmations of Compliance with IFRS Around the World: An Exploratory Study’, Accounting Perspectives, 7 (4), 2008, 279–92 (with Stephen A. Zeff)
PART IV: ON TRUTH AND FAIRNESS
14. ‘The True and Fair View Requirement in Recent National Implementations’, Accounting and Business Research, 31 (2), 2001, 83–90 (with Sally Aisbitt)
15. ‘Is True and Fair of Over-riding Importance? A Comment on Alexander’s Benchmark’, Accounting and Business Research, 30 (4), 2000, 307–12
16. ‘Revenue Recognition and EU Endorsement of IFRS’, Accounting in Europe, 3, 2006, 81–9
17. ‘The Importance of Being Fair: An Analysis of IFRS Regulation and Practice – a Comment’, Accounting and Business Research, 39 (4), 2009, 415–27
