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Comparative International Accounting is intended to be a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. We believe that a proper understanding requires broad overviews (as in Part I), but that these must be supported by detailed information on real countries and companies (as in Parts II–IV) and across-the-board comparisons of major topics (as in Parts V and VI). This book was first published in 1981. This present edition (the thirteenth) is a complete updating of the twelfth edition. For example, since the last edition, the following have occurred: Brazil, Russia and South Korea have adopted IFRSs; a number of Japanese companies have volunteered to adopt IFRS; the US has ended speculation that it would adopt IFRS soon; several options have been removed from IFRSs; a major new standard on revenue recognition has been issued jointly by the IASB and the FASB; the EU Directives have been amended; old UK GAAP has been abolished and replaced with a version of IFRS for SMEs; and much relevant academic literature has been published. In addition to the extensive updating, we have also: ● expanded the material on IFRS/US convergence, in Chapters 5 and 8; ● expanded discussion of adoption of IFRSs in smaller countries, in Chapter 5; ● moved the still-relevant material on financial analysis into Chapter 5, and then deleted the old Chapter 21; ● referred to gaps in IFRSs and how they are filled by companies, in Chapter 6; and ● expanded the material on compliance and governance, in Chapter 20. A revised manual for teachers and lecturers is available from http://www.pearsoned. co.uk/nobes. It contains several numerical questions and a selection of multiple-choice questions. Suggested answers are provided for all of these and for the questions in the text. In addition, there is now an extensive set of PowerPoint slides.