International classification of financial reporting /
Nobes, Christopher.
Includes bibliographical references (pages 130-138) and index.
Introduction -- 2. The purposes and processes of classification -- 3. International differences in accounting -- 4. An overview of accounting classification -- 5. Extrinsic classifications -- 6. Intrinsic classifications in the pre-IFRS world -- 7. Classification in the IFRS era -- 8. Are the classifications merely arbitrary?
Comparative accounting
Financial statements.