克里斯托弗?诺贝斯（Christopher Nobes），伦敦大学皇家霍洛威学院（Royal Holloway）和悉尼大学会计学教授。曾于意大利、荷兰、新西兰、挪威、苏格兰、西班牙和美国任教。2002年获美国会计学会“杰出国际会计教育家”称号，2015年获英国会计与金融学会“杰出学术奖”。1986-1990年，担任英国和爱尔兰会计准则委员会成员；1993-2001年期间任国际会计准则委员会董事会的英国代表。1993-2015年担任欧洲审计专家联合会会计委员会副主席。
罗伯特?帕克（Robert Parker），曾任英国埃克塞特大学（University of Exeter）会计学教授，苏格兰特许会计师协会教授研究员。曾在尼日利亚、澳大利亚、法国和苏格兰任教，并于1975-1993年间担任《会计和商业研究》（Accounting and Business Research）的主编或联合主编。1997年被英国会计学会评为“年度杰出学者”，并于2003年被美国会计学会评为“杰出国际会计教育家”。
目錄：
Part I SETTING THE SCENE
1 Introduction
2 Causes and examples of international differences
3 International classification of financial reporting
4 International harmonisation
Part II FINANCIAL REPORTING BY LISTED GROUPS USING
IFRS OR US GAAP
5 The background to financial reporting by listed groups
6 IFRS in context: concepts， presentation and revenue
7 IFRS in context: assets and liabilities
8 IFRS in context: group accounting
9 Different versions of IFRS practice
10 Financial reporting in the United States
11 Political lobbying on accounting standards: US， UK
and international experience
Part III CHINA AND JAPAN
12 Financial reporting in China and Japan
Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES
13 The context of financial reporting by individual companies
14 Harmonisation and transition in Europe
15 Making accounting rules for unlisted business enterprises in Europe
16 Accounting rules and practices of individual companies in Europe
Part V MONITORING AND ENFORCEMENT
17 Enforcement of financial reporting standards
內容試閱：
This book was first published in 1981. Until this present edition (the fourteenth)，
the book was jointly written by Christopher Nobes and Robert Parker. However， Bob
Parker died shortly after the thirteenth edition was published in 2016. This edition is
dedicated to his memory; see obituaries in the 2016 volumes of Accounting and Business
Research and Accounting History. Bob’s last publication was a review of the development
of the contents of this book (and therefore of the world of international accounting)
over its thirteen editions from 1981 onwards. Readers can consult this in Volume 21
(Issue 4) of Accounting History.
This edition is a complete updating of the thirteenth edition. For example， since that
edition， the International Accounting Standards Board (IASB) issued a revised Conceptual
Framework in 2018; many Japanese companies have volunteered to adopt International
Financial Reporting Standards (IFRS); major new standards on lease accounting
have been issued by the IASB and in the United States (thereby creating new international
differences); and much relevant academic literature has been published.
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