For undergraduate and postgraduate students taking courses in comparative and international aspects of financial reporting. Learn the foundational concepts of international financial reporting Comparative International Accounting, 14th Edition, by Nobes and Parker explores the conceptual and contextual foundations of International Financial Reporting Standards (IFRS), contrasting them with US generally accepted accounting principles (US GAAP).It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan.Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies.This book is thoroughly updated for the many changes in accounting and the relevant research published since the 13th edition. Pearson, the world’s learning company.