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5. International differences and standardization

5. International differences and standardization  

Christopher Nobes

in Accounting: A Very Short Introduction

Print Publication Year: 
Mar 2014
Published Online: 
Mar 2014
eISBN: 
9780191779879
DOI: 
10.1093/actrade/9780199684311.003.0005
Item type: 
chapter
ISBN: 
9780199684311
Just how different can accounting numbers be for the same company under different accounting rules? Which countries use International Financial Reporting Standards (IFRS)? In what main ways ... More
Accounting: A Very Short Introduction

Accounting: A Very Short Introduction  

Christopher Nobes

Print Publication Year: 
Mar 2014
Published Online: 
Mar 2014
eISBN: 
9780191779879
DOI: 
10.1093/actrade/9780199684311.001.0001
Item type: 
book
ISBN: 
9780199684311
If you read the ‘business pages’ of a newspaper or if you listen to the financial news on the television or radio, you will often hear terms such as ‘liability’, ‘balance sheet’ or ... More
6. Regulation and audit

6. Regulation and audit  

Christopher Nobes

in Accounting: A Very Short Introduction

Print Publication Year: 
Mar 2014
Published Online: 
Mar 2014
eISBN: 
9780191779879
DOI: 
10.1093/actrade/9780199684311.003.0006
Item type: 
chapter
ISBN: 
9780199684311
‘Regulation and audit’ examines some aspects of the regulation of financial reporting by looking at two national examples of regulatory frameworks: the UK and the USA. It addresses such ... More
3. The fundamentals of financial accounting

3. The fundamentals of financial accounting  

Christopher Nobes

in Accounting: A Very Short Introduction

Print Publication Year: 
Mar 2014
Published Online: 
Mar 2014
eISBN: 
9780191779879
DOI: 
10.1093/actrade/9780199684311.003.0003
Item type: 
chapter
ISBN: 
9780199684311
‘The fundamentals of financial accounting’ explores the basic ideas of financial accounting: the way accounting actually works, the logic behind the double-entry recording system, and the ... More
2. The international evolution of accounting

2. The international evolution of accounting  

Christopher Nobes

in Accounting: A Very Short Introduction

Print Publication Year: 
Mar 2014
Published Online: 
Mar 2014
eISBN: 
9780191779879
DOI: 
10.1093/actrade/9780199684311.003.0002
Item type: 
chapter
ISBN: 
9780199684311
What are the purposes of accounting? How do these purposes affect how accounting works? What is double-entry bookkeeping? ‘The international evolution of accounting’ considers these ... More

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