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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(