Nobes, Christopher.

International classification of financial reporting / Christopher Nobes. - 3rd edition. - xiii,143 p. : ill . ; 24 cm.



Introduction -- 2.the purposes and processes of classification -- 3.international differences in accounting -- 4.an overview of accounting classification -- 5.extrinsic classifications -- 6.intrinsic classifications in the pre-IFRS world -- 7.classification in the IFRS era -- 8.are the classifications merely arbitrary?.

9780415736930

2013050185


Comparative accounting--Classification.
Financial statements.

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