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1、Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 1IntroductionPart ISetting the sceneComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 1.1GlaxoSmithKline reconciliations of earnings to US GAAP
2、Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 1.2 GlaxoSmithKline reconciliations of shareholders equity to US GAAPCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights Reserved Source: Prepared using data from World Federation of Exchanges. Note a: A merger of
3、exchanges of Belgium, France, the Netherlands and Portugal.Table 1.5 Major stock exchanges, August 2018Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 1.6 Foreign company listings on major stock exchanges, August 2018Copyright 2020, 2016, 2012 Pearson Education, Inc. All
4、Rights ReservedSources: Based on Dunning (1992) and UNCTC (2018, annex table 2).Table 1.7 Percentages of stock of accumulated FDI by country of origin, 19142017 (%)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSource: United Nations Conference on Trade and Development (UNCTAD
5、) (2007) World Investment Report 2007: Transnational Companies Extractive Industries and Development. Geneva UNCTAD.Table 1.8 Accumulated stock of outward FDI as a percentage of GDP in 2005 (selected countries)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 1.9 Share of t
6、he worlds top 100 MNEs by revenues, 2018Source: Prepared by the authors from Fortune Global. 500.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 1.10 Leading international accountancy firms, 2020Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 1
7、.11 Age and size of some accountancy bodies (early 2018)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 2Causes and examples of international differencesPart ISetting the sceneComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Educat
8、ion, Inc. All Rights ReservedTable 2.1 Western legal systemsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSources: Prepared by the authors from World Bank statistics (such as, http:/data.worldbank.org/indicator/CM.MKT.LDOM.NO, accessed 25 April 2015).Table 2.2 Relative streng
9、th of equity marketsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSource: Data from Datastream. Kindly provided in 2007 by Jon Tucker and David Bence of Bristol Business School.Table 2.3 Gearing ratios of selected countriesCopyright 2020, 2016, 2012 Pearson Education, Inc. Al
10、l Rights ReservedSource: Prepared from tables in OEE/IODS, 2012.Table 2.5 Percentages of holdings of outsider shareholdersCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 2.7 Initial classification based on corporate financingCopyright 2020, 2016, 2012 Pearson Education, I
11、nc. All Rights ReservedTable 2.8 Usual balance sheet formatsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 2.9 The evolution of the balance sheet (abbreviated versions)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 2.10 Usual income statement
12、s under national lawsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSource: By kind permission of Felix Soria, adapted from an unpublished draft PhD thesis, University of Reading, 2001; updated by the authors.Table 2.11 Studies of reconciliations to US GAAPCopyright 2020, 2016
13、, 2012 Pearson Education, Inc. All Rights ReservedSource: Adapted from Volkswagen AG Annual Report 2001. Volkswagen AG, Wolfsburg, Germany.Table 2.12 Volkswagen 2001 (opening reconciliation to IFRS)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 2.13 National words for th
14、e IFRS terms provision and reserveCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedComparativeInternational AccountingFourteenth editionChapter 3International classification of financial reportingPart ISetting the sceneCopyright 2020, 2016, 2012 Pearson Education, Inc. All Right
15、s ReservedSource: Adapted from Accounting Review, Supplement to Vol. 52, p. 99. Copyright 1977 American Accounting Association, reproduced with permission of the American Accounting Association.Figure 3.1 The AAAs morphology for comparative accounting systemsCopyright 2020, 2016, 2012 Pearson Educat
16、ion, Inc. All Rights ReservedNotes:1 This is an abbreviated term for corporate financial reporting.2 These terms, borrowed from biology, should be interpreted merely as loose labels.3 The terms at these and other branching points are merely labels to be used as shorthand to try to capture some of th
17、e attributes of the members of the accounting systems below them. This classification has been prepared by a UK researcher and may contain usage of terms that will mislead those from other cultures.Figure 3.2 A suggested classification of accounting systems in some developed Western countries in 198
18、0Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedFigure 3.4 A taxonomy of some accounting classificationsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 4International harmonisationPart ISetting the sceneComparativeInternational AccountingFourteent
19、h editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 4.1 Board members of IASC (at 31 March 2001)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 4.2 IASCs standards (position in early 2020)Copyright 2020, 2016, 2012 Pearson Education, Inc.
20、All Rights ReservedTable 4.3 Some international standards compared to US and UK rules (pre-1993 to 2005)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 4.4 World congresses of accountantsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 4.5 Some
21、bodies concerned with harmonisationCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 4.6 Geographical backgrounds of initial IASCF trusteesCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 4.7 Initial IASB membersCopyright 2020, 2016, 2012 Pearson
22、Education, Inc. All Rights ReservedChapter 5The background to financial reporting by listed groupsPart IIFinancial reporting by listed groups using IFRS or US GAAPComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSource: Zeff,
23、S.A. and Nobes, C.W. (2010) Has Australia (or any other jurisdiction) adopted IFRS?, Australian Accounting Review, Vol. 20(2), pp. 178184. Reprinted with permission from John Wiley & Sons, Inc.Figure 5.1 Methods of implementing IFRS (consolidated statements of listedcompanies)Copyright 2020, 2016, 2
24、012 Pearson Education, Inc. All Rights ReservedTable 5.1 Vodafone income statement (m)Source: Adapted from Vodafone income statement in the Vodafone Interim Announcement, 2004.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 5.2 Some options in IFRS and US GAAPSource: Auth
25、ors.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSource: Adapted from the Bayer Annual Report, 2006. Bayer AG, Leverkusen, Germany.Table 5.3 Reconciliations from IFRS to US GAAP by Bayer, 2006 (m)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 5.4
26、 Reconciliations from IFRS to US GAAP by Alcatel-Lucent, 2006 (m)Source: Adapted from the Alcatel-Lucent Annual Report, 2006. Alcatel-Lucent, Paris.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 5.5 Reconciliations from IFRS to US GAAP by Philips, 2008 (m)Source: Adapted
27、 from the Annual Report 2008 of Philips NV.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 5.6 Reconciliations from US GAAP to IFRS for Norsk Hydro (N kroner millions)Source: Compiled by the authors from data available in Annual Report 2007 of Norsk Hydro AS.Copyright 202
28、0, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 5.7 Reconciliations from US GAAP to IFRS for Barrick Gold Corporation(US$ millions)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 5.8 IFRS and US convergenceCopyright 2020, 2016, 2012 Pearson Education, Inc.
29、All Rights ReservedSource: adapted by the authors from a figure kindly provided by Brian Singleton-Green of the Institute of Chartered Accountants in England and Wales.Figure 5.4 Improvement in financial reportingCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 6IFRS in
30、context: concepts, presentation and revenuePart IIFinancial reporting by listed groups using IFRS or US GAAPComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 6.1 IASB standards (January 2020)Copyright 2020, 2016, 2012 Pea
31、rson Education, Inc. All Rights ReservedFigure 6.1 IASB/FASB qualitiesCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 6.2 National sources of some main IFRS requirementsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 6.3 Reporting of OCI (US co
32、mpanies), 2009Source: American Institute of Certified Public Accountants (AICPA) (2010) Accounting Trends and Techniques. AICPA, Jersey City, New Jersey, p. 425.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 7IFRS in context: assets and liabilitiesPart IIFinancial repo
33、rting by listed groups using IFRS or US GAAPComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 7.1 Treatment of leases under different GAAPsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 7.2 Vo
34、lkswagen 2001 (opening reconciliation)Source: Adapted from Volkswagen Annual Report 2001, Volkswagen AG, Wolfsburg, Germany.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 7.3 Initial and subsequent measurement bases under IFRSCopyright 2020, 2016, 2012 Pearson Education,
35、 Inc. All Rights ReservedFigure 7.1 IFRS asset measurement bases, classified by cost/valueNote: *Except that gains/losses on available for sale investments are deferred.Source: Nobes (2001)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 7.4 LIFO in various GAAPsCopyright
36、2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 7.6 Outline of IFRS 9s measurement categories for assetsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 7.8 Depreciation and taxCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedFigure 7
37、.3 IFRS measurement bases for liabilitiesCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 8IFRS in context: group accountingPart IIFinancial reporting by listed groups using IFRS or US GAAPComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pe
38、arson Education, Inc. All Rights ReservedTable 8.1 Implementation of the Seventh EU Directive by pre-2004 EU membersCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 9Different versions of IFRS practicePart IIFinancial reporting by listed groups using IFRS or US GAAPCompa
39、rativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 9.1 Literal meanings of terms for impairment in translations of the titleof IAS 36Source: Prepared by the author.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights R
40、eservedTable 9.2 Examples of overt options in IFRS in 2019aCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 9.3 Examples of covert options or vague criteria in IFRS in 2019aCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 10Financial reporting
41、in the United StatesPart IIFinancial reporting by listed groups using IFRS or US GAAPComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 10.1 Standard-setting structureCopyright 2020, 2016, 2012 Pearson Education, Inc. All
42、Rights ReservedTable 10.2 US terms for balance sheetSource: Adapted from American Institute of Certified Public Accountants (AICPA) (2010) Accounting Trends and Techniques. AICPA, Jersey City, New Jersey, p. 147.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 10.3 US term
43、s for the statement of performanceSource: Adapted from American Institute of Certified Public Accountants (AICPA) (2001/2010) Accounting Trends and Techniques. AICPA, Jersey City, New Jersey, p. 311 (2001), p. 317 (2010).Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 10.
44、5 US expressions for UK share premiumSource: Adapted from American Institute of Certified Public Accountants (AICPA) (2010) Accounting Trends and Techniques. AICPA, Jersey City, New Jersey, p. 302.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 10.7 Cost determination for
45、 inventory valuation, for 500 companiesSource: Adapted from American Institute of Certified Public Accountants (AICPA) (2010) Accounting Trends and Techniques. AICPA, Jersey City, New Jersey, p. 169.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 10.8 Examples of adjustme
46、nts from LIFOSource: prepared by the author from the annual reports of the companies.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 12Financial reporting in China and JapanPart IIIChina and JapanComparativeInternational AccountingFourteenth editionCopyright 2020, 2016,
47、 2012 Pearson Education, Inc. All Rights ReservedTable 12.1 Standards of the ASB Japan (August 2019)Source: Prepared by the author.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 12.2 Adoption of IFRS by Japanese companiesSource: Prepared by the author from announcements
48、by the Financial Services Agency of Japan.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 12.3 Some major Japan/IFRS differences, 2019Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 12.4 Reconciliation of equity by Sumitomo Chemical at 31 March
49、 2017 ( billions)Source: Prepared by the authors from published financial statements.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 12.5 Some ways in which Chinese rules differ from IFRSCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 12.6 Diff
50、erences between ASBE and IFRS for China Eastern Airlines, 2009(millions of renminbi)Source: Prepared by the authors from published financial statements.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 12.7 Differences between ASBE and IFRS for China Eastern Airlines, 2016(
51、millions of renminbi)Source: Prepared by the authors from published financial statements.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 12.8 Differences between ASBE and Hong Kong IFRS for Beijing North Star,2017 (millions of renminbi)Source: Prepared by the author from
52、the companys 2017 Annual Report, p. 168.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 13The context of financial reporting by individual companiesPart IVFinancial reporting by individual companiesComparativeInternational AccountingFourteenth editionCopyright 2020, 201
53、6, 2012 Pearson Education, Inc. All Rights ReservedTable 13.2 Some reactions of EU countries to the possibility of using IFRS forunconsolidated statementsSource: Compiled by authors.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 13.3 Additional options in IFRS for SMEsCo
54、pyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 13.4 IFRS for SMEs: differences from IFRS (other than additional options)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 14Harmonisation and transition in EuropePart IVFinancial reporting by indiv
55、idual companiesComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 14.1 Directives and Regulations relevant to corporate accountingCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 14.2 Implementat
56、ion of accounting Directives as lawsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 14.3 Main provisions of the Seventh EU DirectiveCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 15Making accounting rules for unlisted business enterprises in
57、 EuropePart IVFinancial reporting by individual companiesComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 15.1 Old UK GAAP: SSAPs and FRSs, as at the end of 2014Copyright 2020, 2016, 2012 Pearson Education, Inc. All Righ
58、ts ReservedTable 15.2 Size limits for companies in GermanyCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 15.3 Corporate bodies registered in the UKSource: Companies House (2018).Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 15.4 Size limits
59、of companies in the UKCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 16Accounting rules and practices of individual companies in EuropePart IVFinancial reporting by individual companiesComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pear
60、son Education, Inc. All Rights ReservedTable 16.1 Comparison of balance: French GAAP and IFRS by LOral ( million)Source: prepared by the author from data in the LOral Annual Report, 2005.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 16.2 Some differences between French
61、GAAP and IFRS in individual Company financial statementsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 16.3 Some differences between German GAAP and IFRS for individual company financial statementsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTabl
62、e 16.4 Reconciliations by BASF from German to US rules for 2004 (m)Source: Adapted from the BASF Annual Report, 2004, p. 92. BASF SE, Ludwigshafen, Germany.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 16.5 Some differences between UK GAAP and IFRS for individual compan
63、y financial reportingCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 17Foreign currency translationPart VSpecial issues in reporting by MNEsComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSource:
64、 prepared by the authors from multiple sources at different dates.Table 17.1 The value of 1 sterling in three other currencies at various datesCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 17.2 Example of a long-term loanCopyright 2020, 2016, 2012 Pearson Education, Inc
65、. All Rights ReservedTable 17.3 Example based on the accruals principleCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 17.4 Example illustrating the three translation methodsCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 17.5 Net gains and los
66、ses on translationCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 17.6 Example of how the temporal method translates a profit as a lossCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 17.7 Earnings and currency gains/losses of GlaxoSmithKline, 2
67、0082017, mCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 17.8 An example of gains and losses on monetary balancesCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 18Segment reportingPart VSpecial issues in reporting by MNEsComparativeInternati
68、onal AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 18.1 BPs income statement segment information, 1990 (m)Source: Adapted from BPs Annual Report, 1990.Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSource: Prepared by t
69、he author from information in BPs Annual Report, 2017.Table 18.2 BPs segment analysis, 2017 ($m)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 18.3 Segment disclosures by Lakeside (US) for 2020* ($000)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights Reserved
70、Table 18.4 Enterprise-wide geographic disclosures by Fortune 500 US multinationals, 1998Source: Doupnik and Seese (2001, p. 127).Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedChapter 19International auditingPart VIMonitoring and enforcementComparativeInternational AccountingF
71、ourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSources: Prepared by the authors from International Accounting Bulletin, December 1992, December 2000, December 2010; Accounting Today, March 2011; the firms annual reports of 2014; and International Accounting Bu
72、lletin, October/December 2018. Andersen and Ernst & Young revenue figures for 2000 reflect the disposal of the consulting parts of those firms, otherwise figures would have been higher. No revenue figures are presented for Andersen for the final periods because of the cessation of the business in 20
73、02.Table 19.1 Growth and mergers of the largest international auditing firms(revenues in US $bn)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 19.2 International standards on auditingCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedTable 19.2 Interna
74、tional standards on auditing (Continued)Copyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedFigure 19.1 The environment of the auditCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedFigure 19.2 Services by auditorsCopyright 2020, 2016, 2012 Pearson Education, In
75、c. All Rights ReservedChapter 20Enforcement of financial reporting standardsPart VIMonitoring and enforcementComparativeInternational AccountingFourteenth editionCopyright 2020, 2016, 2012 Pearson Education, Inc. All Rights ReservedSource: Adapted and updated from Brown, P. and Tarca, A. (2005a) A commentary on issues relating to the enforcement of internationalfinancial reporting standards in the EU, European Accounting Review, Vol. 14, No. 1.Table 20.1 Comparison of five enforcement bodies
