By Christopher Nobes, Robert B Parker
Firmly tested because the prime textual content within the box, this new version of Comparative overseas Accounting has been essentially up-to-date to mirror the adjustments which are taking place in monetary accounting and reporting because of the advent of IFRS. Comparative overseas Accounting takes a finished examine the foreign dimensions of economic accounting and reporting. when nearly all of chapters were written by means of the book's major authors, the textual content contains numerous contributions from a various staff of foreign specialists, all of whom are top practitioners or lecturers.
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Firmly validated because the best textual content within the box, this new version of Comparative foreign Accounting has been essentially up to date to mirror the adjustments which are happening in monetary accounting and reporting as a result of creation of IFRS. Comparative foreign Accounting takes a accomplished examine the foreign dimensions of monetary accounting and reporting.
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Additional info for Comparative International Accounting
G. Soeters and Schreuder, 1988). However, for financial reporting, the measures of cultural attributes seem vague and indirect, compared with the measurement of directly relevant elements of the external environment of accounting, such as legal systems or equity markets (see below). Also, the cultural data may not be reliable in an accounting context. For example, Hofstede classifies West African countries together, but they have very different legal and accounting systems. Another problem arises from the fact that, for good reasons, Hofstede looked at employees in a large multinational company.
These three reasons are now looked at in more detail. Historically, a number of countries have made important contributions to the development of accounting. The Romans had forms of bookkeeping and the calculation of profit, although not double entry. In the Muslim world, while Christian Europe was in the Dark Ages, developments in arithmetic and bookkeeping paved the way for later progress. In the fourteenth and fifteenth centuries, the Italian city states were the leaders in commerce, and therefore in accounting.
More up-to-date data is available from surveys of share ownership. These show different trends in different countries. In the US the percentage of persons investing in shares directly or through mutual funds (known as unit trusts in the UK) rose from 19 per cent in 1983 to 37 per cent in 1992 to 50 per cent in 2002 (Investment Company Institute, 2002). By contrast, in the UK the equivalent percentages were 26 per cent in 1990, 20 per cent in 1998 and 16 per cent in 2002 and 2004. Continuing trends in the UK have been the growth of shareholdings by foreign investors (12 per cent in 1990, 28 per cent in 1998, 33 per cent in 2004) and by financial institutions such as pension funds and insurance companies (33 per cent in 2004, down from a peak of 52 per cent in 1991 as holdings by foreign investors increased) (National Statistics, 2005).