Chris Nobes is Professor of Accounting at Royal Holloway, University of London. Previously he has taught in the Universities of Reading, Exeter and Strathclyde. He has held temporary posts at universities in San Diego, New York, Sydney, Hobart and Auckland. He has been a visiting professor at the Universities of Venice, Nyenrode (Netherlands) and Pompeu Fabra (Barcelona), and is now a visiting professor at the Norwegian School of Management. He is author or co-author of fourteen books, including The Economics of Taxation (latest edition, 2007), An International Introduction to Financial Accounting (2007), Comparative International Accounting (2008), Pocket Accounting (fourth edition, 2001), International Guide to Interpreting Company Accounts (second edition, 1999), and The Convergence Handbook (2000). He was a member of the Accounting Standards Committee of the UK and Ireland from 1987 to 1990, and one of the two UK representatives on the Board of the International Accounting Standards Committee