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Contents

Contributors xvi
Preface xvii

Part I SETTING THE SCENE

1 Introduction 3
Contents 3
Objectives 3
1.1 Differences in financial reporting 4
1.2 The global environment of accounting 5
1.3 The nature and growth of MNEs 15
1.4 Comparative and international aspects of accounting 18
1.5 Structure of this book 21
Summary 23
References 24
Useful websites 25
Questions 26

2 Causes and examples of international differences 27

Contents 27
Objectives 27
2.1 Introduction 28
2.2 Culture 28
2.3 Legal systems 31
2.4 Providers of finance 33
2.5 Taxation 37
2.6 Other external influences 41
2.7 The profession 42
2.8 Conclusion on the causes of international differences 43
2.9 Some examples of differences 44
Summary 52
References 53
Questions 57

vii
Contents

3 International classification of financial reporting 58

Contents 58
Objectives 59
3.1 Introduction 59
3.2 The nature of classification 60
3.3 Classifications by social scientists 60
3.4 Classifications in accounting 62
3.5 Extrinsic classifications 66
3.6 Intrinsic classifications:1970s and 1980s 71
3.7 Developments related to the Nobes classification 76
3.8 Further intrinsic classification 78
3.9 Is there an Anglo-Saxon group? 79
3.10 Classification in an IFRS world 80
3.11 A synthesis of accounting classifications 81
Summary 83
References 84
Questions 88

4 International harmonization 89
Contents 89
Objectives 90
4.1 Introduction 90
4.2 Reasons for, obstacles to and measurement of harmonization 91
4.3 The International Accounting Standards Committee 94
4.4 Other international bodies 103
4.5 The International Accounting Standards Board 107
Summary 112
References 112
Useful websites 115
Questions 116

Part II F
 INANCIAL REPORTING BY LISTED GROUPS
USING IFRS OR US GAAP

5 The context of financial reporting by listed groups   119

Contents 119
Objectives 119
5.1 Introduction 120
5.2 The legal and political context of international standards 121

viii
 Contents

5.3 Adoption of, and convergence with, IFRS 121

5.4 IFRS in the EU 125
5.5 IFRS/US differences 128
5.6 Convergence of IFRS and US GAAP 133
5.7 Reconciliations from national rules to US GAAP or IFRS 134
5.8 International financial analysis 136
Summary 144
References 145
Useful websites 149
Questions 149

6 The requirements of International Financial

Reporting Standards 151
Contents 151
Objectives 152
6.1 Introduction 152
6.2 The conceptual framework 154
6.3 Presentation and accounting policies 159
6.4 Revenue and foreign currency transactions 161
6.5 Assets 162
6.6 Liabilities 166
6.7 Group accounting 167
6.8 Disclosures, and management commentary 169
6.9 Synthesis: the sources of the content of IFRS 170
Summary 171
References 172
Further reading 172
Useful websites 172
Questions 173
Appendix 6.1 An outline of the content of International
Financial Reporting Standards 174

7 Different versions of IFRS practice 186

Contents 186
Objectives 186
7.1 Introduction 187
7.2 Motivations for varied IFRS practice 187
7.3 Scope for varied IFRS practice 189
7.4 Examples of varied IFRS practice 196
7.5 Changes in IFRS practice over time 198
7.6 Implications 199
Summary 200
ix
Contents

References 200
Questions 202

8 Financial reporting in the United States 203

Contents 203
Objectives 204
8.1 Introduction 204
8.2 Regulatory framework 205
8.3 Accounting standard-setters 209
8.4 The conceptual framework 212
8.5 Contents of annual reports 215
8.6 Accounting principles 220
8.7 Consolidation 227
8.8 Audit 229
8.9 Differences from IFRS 230
Summary 232
References 233
Further reading 234
Useful websites 235
Questions 235

9 Key financial reporting topics   236

Contents 236
Objectives 237
9.1 Introduction 237
9.2 Revenue recognition 238
9.3 Recognition of intangible assets 240
9.4 Measurement of assets 242
9.5 Financial instruments 244
9.6 Provisions 248
9.7 Employee benefits 252
9.8 Deferred tax 256
9.9 Measurement of liabilities 261
9.10 Comprehensive income 261
Summary 264
References 265
Questions 266

10 Political lobbying on accounting standards – US, UK

and international experience    267
Contents 267
Objectives 267
x
 Contents

10.1 Introduction 268

10.2 Motivations for political lobbying 269
10.3 Political lobbying up to 1990 271
10.4 US political lobbying from 1990 281
10.5 Political lobbying of the IASC/IASB 286
10.6 Preparer attempts to control the accounting standard-setter 291
10.7 Political lobbying of the FASB’s convergence with the IASB 293
10.8 Some concluding remarks 295
Summary 295
References 296
Useful websites 298
Questions 299

Part III CHINA AND JAPAN

11 Financial reporting in China and Japan    303

Contents 303
Objectives 304
11.1 Introduction 304
11.2 Japan: regulatory issues 305
11.3 Japan: accounting practices 313
11.4 Japan: differences from IFRS 318
11.5 China: regulatory issues 320
11.6 China and IFRS 324
Summary 328
References 328
Further reading 331
Useful websites 331
Questions 331
Appendix 11.1 ASBE Standards 333

Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES

12 The context of financial reporting by

individual companies    337
Contents 337
Objectives 337
12.1 Introduction 337
12.2 Outline of differences between national
rules and IFRS or US GAAP 338
xi
Contents

12.3 The survival of national rules 340

12.4 Financial reporting, tax and distribution 342
12.5 Special rules for small or unlisted companies 343
Summary 347
References 347
Useful websites 348
Questions 349

13 Harmonization and transition in Europe    350

Contents 350
Objectives 350
13.1 Introduction 351
13.2 Harmonization within the European Union 351
13.3 Transition in Central and Eastern Europe 358
Summary 367
References 367
Useful websites 370
Questions 371

14 Making accounting rules for unlisted business

enterprises in Europe    372
Contents 372
Objectives 372
14.1 Introduction 372
14.2 Who makes the accounting rules? 373
14.3 Which business enterprises are subject to accounting rules? 383
Summary 388
References 389
Further reading 390
Useful websites 391
Questions 392
Appendix 14.1 Contents of the Plan comptable général
(relating to financial accounting and reporting) 393
Appendix 14.2 Financial accounting chart of accounts, Classes 1–7
in the Plan comptable général (ANC’s translation
of 1999 chart, adjusted for changes in 2014) 394

15 Accounting rules and practices of individual

companies in Europe    396
Contents 396
Objectives 396

xii
 Contents

15.1 Introduction 396

15.2 France 397
15.3 Germany 401
15.4 United Kingdom 407
Summary 408
References 409
Further reading 410
Useful websites 410
Questions 410
Appendix 15.1 Formats for French financial statements
(2014 plan comptable) 411
Appendix 15.2 Formats for German financial statements (before
implementation of the 2013 revised Directive) 414
Appendix 15.3 Formats for British financial statements (before
implementation of the 2013 revised Directive) 417

Part V GROUP ACCOUNTING ISSUES IN REPORTING BY MNEs

16 Group accounting    423

Contents 423
Objectives 423
16.1 Introduction 424
16.2 Rate of adoption of consolidation 424
16.3 The concept of a ‘group’ 425
16.4 Harmonization from the 1970s onwards 427
16.5 Definitions of entities in which the group invests 430
16.6 Techniques of consolidation 433
16.7 Publication requirements and practices 439
Summary 441
References 441
Questions 442

17 Foreign currency translation    443

Contents 443
Objectives 444
17.1 Introduction 444
17.2 Translation of transactions 447
17.3 Introduction to the translation of financial statements 452
17.4 The US initiative in the 1970s 455
17.5 The temporal method versus the current rate method 458

xiii
Contents

17.6 Current US GAAP 463

17.7 Current IFRS 465
17.8 Translation of comprehensive income 467
17.9 Accounting for translation gains and losses 470
17.10 Research findings 476
17.11 An alternative to exchange rates? 479
Summary 480
References 481
Further reading 482
Questions 482

18 Segment reporting    483

Contents 483
Objectives 483
18.1 What is segment reporting? 483
18.2 Segment reporting regulations 486
18.3 Constraints on the benefits of segment reporting 496
18.4 Assessing the benefits of segment reporting 500
Summary 508
References 509
Questions 512

Part VI MONITORING AND ENFORCEMENT

19 International auditing    515

Contents 515
Objectives 515
19.1 Introduction 516
19.2 Reasons for the internationalization of auditing 518
19.3 Promulgating international standards 523
19.4 The international audit process 530
Summary 542
References 543
Further reading 544
Useful websites 544
Questions 544

xiv
 Contents

20 Enforcement of financial reporting standards    545

Contents 545
Objectives 545
20.1 Introduction 545
20.2 Modes and models of enforcement 547
20.3 United States 550
20.4 European Union 551
20.5 West Pacific Rim 558
Summary 559
References 560
Useful websites 563
Questions 563

Synoptic table of accounting differences in eight GAAPs, 2015 565

Glossary of abbreviations 568
Suggested answers to some of the end-of-chapter questions 574
Author index 592
Subject index 596

Supporting resources
Visit www.pearsoned.co.uk/nobes to find valuable online resources

Companion Website for students

● A mock exam of multiple choice questions to test your understanding
● Extensive links to valuable resources on the web

For instructors
● Complete Instructor’s Manual
● PowerPoint slides that can be downloaded and used for presentations

Also: The Companion Website provides the following features:

● Search tool to help locate specific items of content
● E-mail results and profile tools to send results of quizzes to instructors
● Online help and support to assist with website usage and troubleshooting

For more information please contact your local Pearson Education sales repre-
sentative or visit www.pearsoned.co.uk/nobes

xv
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 Contributors

Editors and main authors

Christopher Nobes Professor of Accounting at Royal Holloway (University of Lon-
don) and at the University of Sydney. He is currently an adjunct professor at the Nor-
wegian Business School. He has also taught in Italy, the Netherlands, New Zealand,
Scotland, Spain and the United States. He was the 2002 ‘Outstanding International
Accounting Educator’ of the American Accounting Association. He was a member
of the Accounting Standards Committee of the United Kingdom and Ireland from
1986 to 1990, and a UK representative on the Board of the International Accounting
Standards Committee from 1993 to 2001. He was vice-chairman of the accounting
committee of the Fédération des Experts Comptables Européens, 1993–2015.

Robert Parker Emeritus Professor of Accounting at the University of Exeter and

former professorial fellow of the Institute of Chartered Accountants of Scotland.
He has also practised or taught in Nigeria, Australia, France and Scotland and was
editor or joint editor of Accounting and Business Research from 1975 to 1993. He was
the British Accounting Association’s ‘Distinguished Academic of the Year’ in 1997,
and the 2003 ‘Outstanding International Accounting Educator’ of the American
Accounting Association.

Authors of contributed chapters

John Flower Formerly, Director of the Centre for Research in European Account-
ing (Brussels), and earlier with the Commission of the European Communities and
Professor of Accounting at the University of Bristol. He now lives in Germany.
(Chapter 17)
Graham Gilmour Director in the Public Policy and Regulatory Affairs team at
PricewaterhouseCoopers LLP in the United Kingdom. He is a member of the Transna-
tional Auditors Committee of the IFAC Forum of Firms. (Chapter 19)
Diana Hillier Partner, PricewaterhouseCoopers LLP in the United Kingdom.
(Chapter 19)
Clare B. Roberts Professor of Accounting at the University of Aberdeen Business
School. (Chapter 18)
Stephen A. Zeff Professor of Accounting at Rice University, Houston, Texas, USA.
(Chapter 10)

xvi
Preface

Purpose
Comparative International Accounting is intended to be a comprehensive and coherent
text on international financial reporting. It is primarily designed for undergradu-
ate 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 fol-
lowing 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 ma-
jor 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.

Authors
In writing and editing this book, we have tried to gain from the experience of those
with local knowledge. This is reflected in the nature of those we thank below for
­advice and in our list of contributors. For example, the original chapter on North
America was co-authored by a Briton who had been assistant research director of
the US FASB; his knowledge of US accounting was thus interpreted through and for
non-US readers. The amended version is by one of the editors, who has taught in
several US universities. This seems the most likely way to highlight differences and

xvii
Preface

to avoid missing important points through overfamiliarity. The chapter on politi-

cal lobbying is written by Stephen Zeff, an American who is widely acknowledged as
having the best overview of historical and international accounting developments.
The chapter on currency translation is written by John Flower, who has taught in UK
universities but then worked in Brussels for the EU Commission, and now lives in
Germany.
The two main authors have, between them, been employed in nine countries.
Christopher Nobes currently holds university posts in Australia, Norway and the UK.
Robert Parker, who retired from full-time university work in 1997, has now taken an
advisory role rather than an executive one.

Structure
Part I sets the scene for a study of comparative international financial reporting.
Many countries are considered simultaneously in the introductory chapter and when
examining the causes of the major areas of difference (Chapter 2). It is then possi-
ble to try to put accounting systems into groups (Chapter 3) and to take the obvious
next step by discussing the purposes and progress of international harmonization of
­accounting (Chapter 4).
All this material in Part I can act as preparation for the other parts of the book. Part I
can, however, be fully understood only by those who become well informed about
the contents of the rest of the book, and readers should go back later to Part I as a
summary of the whole.
Part II examines financial reporting by listed groups. In much of the world this
means, at least for consolidated statements, using the rules of either the Interna-
tional Accounting Standards Board or the United States. In addition to an overview
and chapters on these two ‘systems’ of accounting, Part II also contains a chapter on
whether national versions of IFRS exist, one that examines major accounting top-
ics in a comparative IFRS/US way, and one on political lobbying about accounting
standards.
Part III of the book deals with financial reporting in the world’s second and third
largest economies (China and Japan). They share much in common, including
­having Roman-based commercial legal systems and having requirements for the
­consolidated statements of listed companies that are separate from those for other
types of reporting. Neither country directly imposes IFRSs or US GAAP, although the
influences of those systems have been strong. It is therefore clearer to deal with these
­major countries (as we do in Chapter 11) separately from those countries using IFRSs
or US GAAP.
Part IV concentrates on the point raised above: that many countries have ­separate
national rules for unlisted companies or unconsolidated statements. Chapter 12
­examines a number of issues relating to the context of reporting by individual com-
panies, e.g. the relationship between accounting and tax. It also looks at the IFRS for
SMEs. Chapters 13–15 concentrate on Europe, where the world’s next three largest
economies (after the US, China and Japan) are located. EU harmonization is studied
in Chapter 13. Then, Chapters 14 and 15 look at the making of the rules for report-
ing by individual companies in France, Germany and the UK, and at the content and
­exercise of those rules.

xviii
 Preface

Part V examines, broadly and comparatively, three major group accounting topics:
consolidation, foreign currency translation and segment reporting. Part VI looks at
two matters that come at the end of the financial reporting process: external auditing
and enforcement of the rules.
At the end of the book, there is a synoptic table of accounting differences across
eight GAAPs, a glossary of abbreviations relevant to international accounting, sug-
gested answers to some chapter questions and two indexes (by author and by subject).

Publisher’s acknowledgements
We are grateful to the following for permission to reproduce copyright material:

Figures
Figure 3.1 adapted from Accounting Review, Supplement to Vol. 52, p. 99, ­Copyright ©
1977 American Accounting Association, reproduced with permission of the A ­ merican
Accounting Association; Figure 3.2 adapted from Modes of regulation in advanced
capitalism: locating accountancy in four countries, Accounting Organizations and Soci-
ety, Vol. 12(3), p. 283 (Puxty, A.G., Willmott, H.C., Cooper, D.J. and Lowe, A.E. 1987),
Copyright © 1987 Elsevier Science, reproduced with permission of Elsevier; Figure 3.4
adapted from Towards a general model of the reasons for international differences in
financial reporting, Abacus, Vol. 34(2), pp. 162–187 (Nobes, C.W. 1998), Copyright
© 2002, John Wiley and Sons; Figure 5.1 from Has Australia (or any other jurisdic-
tion) ‘adopted’ IFRS?, Australian Accounting Review, Vol. 20(2), pp. 178–184 (Zeff, S.A.
and Nobes, C.W. 2010), John Wiley and Sons, Figure 1 © 2010 CPA ­Australia; Figure
9.2 from Asset Measurement Bases in UK and IASC Standards, ACCA, London (Nobes,
C.W. 2001); Figure 9.3 adapted from Survey of Pensions and Other Retirement Benefits in
EU and non-EU countries, Federation des Experts ­Comptables Europeens (FEE) (1995)
Routledge, London, reproduced with permission.

Tables
Table 1.3 based on data from Maddison, A. (2001), The World Economy: A Mil-
lennial Perspective, Development Centre Studies, OECD Publishing, Paris, http://
dx.doi.org/10.1787/9789264189980-en; Table 1.4 after World Investment Report
2014, United Nations Conference on Trade and Development (UNCTAD) Copy-
right © 2014 United Nations, reprinted with the permission of the United Nations;
Table 1.6 after http://world-exchanges.org/statistics/annual/2009/equity-markets/
number-newly-listed-and-delisted-companies, World Federation of Exchanges; Table
1.9 after World Investment Report 2007: Transnational Companies Extractive Industries
and Development, United Nations Conference on Trade and Development (UNCTAD)
Copyright © United Nations 2007, reproduced with permission; Table 2.3 adapted
from data from Datastream, by kind permission of Jon Tucker and David Bence at
Bristol Business School; Table 2.8 adapted from an unpublished draft PhD thesis,
University of Reading 2001, by kind permission of Felix Soria; Table 2.9 adapted
from Annual Report 2001, Volkswagen AG p. 86, by kind permission of Volkswagen
AG; Table 3.1 from How arbitrary are international accounting classifications? Les-
sons from centuries of classifying in many disciplines, and experiments with IFRS
data, Accounting, Organizations and Society, Vol. 38(8), pp. 573–95 (Nobes, C.W. and

xix
Preface

Stadler, C. 2013), Copyright © 2013 Elsevier Ltd., all rights reserved, with permis-
sion from E ­ lsevier; Table 3.2 adapted from Different approaches to corporate report-
ing ­regulation: how jurisdictions differ and why, Accounting and Business Research,
Vol. 40(3), pp. 229–256 (Leuz, C. 2010), Copyright © 2010 Routledge, reprinted by
permission of the publisher Taylor & Francis Ltd, http://www.tandfonline.com,
and the ­author; Table 3.3 adapted from The impact of disclosure and measurement
­practices on international accounting classifications, Accounting Review, Vol. 55(3), p.
429 (Nair, R.D. and Frank, W.G. 1980), © American Accounting Association; Table 5.2
adapted from Annual Report 2006, Bayer AG, reproduced with permission; Table 5.3
adapted from Annual Report 2006, Alcatel-Lucent, reprinted with permission of
Alcatel-Lucent USA Inc.; Table 5.4 adapted from Annual Report 2008, Philips
­International BV p. 197; Table 5.8 adapted from Vodafone Interim Announcement
2004, Vodafone Group plc; Table 5.9 adapted from Annual Report 2004, BASF SE,
Ludwigshafen, Germany p. 92; Tables 7.1, 7.2, 7.3 adapted from The survival of
international differences under IFRS: towards a research agenda, Accounting and
Business Research, Vol. 36(3), pp. 233–245 (Nobes, C.W. 2006), reprinted by permis-
sion of Taylor & Francis Ltd, www.tandfonline.com; Table 7.4 from The continued
survival of international differences under IFRS, Accounting and Business Research,
Vol. 43(2), pp. 83–111 (Nobes, C.W. 2013), Copyright © 2013 Routledge, reprinted
by permission of the publisher Taylor & Francis Ltd, http://www.tandfonline.com;
Table 12.1 adapted from Financial Report 2004, BASF p. 93; Table 12.2 adapted from
Annual ­Report 2004, Bayer AG p. 75, reproduced with permission; Table 14.3 from
Companies House 2015, © Crown Copyright 2015 http://www.companieshouse.
gov.uk/, contains public sector information licensed under the Open Government
Licence (OGL) v3.0 http://www.nationalarchives.gov.uk/doc/open-government-
licence; Table 18.4 from International segment disclosures by US and UK multina-
tional enterprises: a descriptive study, Journal of ­Accounting ­Research, Vol. 22(1),
pp. 351–360 (Gray, S.J. and Radebaugh, L.E. 1984), p. 358, republished with permis-
sion of Blackwell Publishing, Inc., permission conveyed through Copyright Clear-
ance Center, Inc.; Table 18.5 from Geographic area disclosures under SFAS 131:
materiality and fineness, Journal of International ­Accounting, Auditing and Taxation,
Vol. 10(2), pp. 117–138 (Doupnik, T.S. and Seese, C.P. 2001); Table 20.1 adapted
from A commentary on issues relating to the enforcement of international financial
reporting standards in the EU, European Accounting Review, Vol. 14(1), pp. 181–212
(Brown, P. and Tarca, A. 2005)

Text
Extracts on pages 45 and 405 from Financial Statements 2014 and Management’s ­Report,
BASF SE; Extract on pages 493–4 from http://www.publishwhatyoupay.org/­activities/
advocacy/accounting-standards-regulations, Copyright © PWYP; Extract on pages
494–5 from Session document B6-0157/2007, European Parliament © European Union,
1995-2011; Extract on page 495 from Early Day Motion 1369, www.parliament.uk,
© Parliamentary Copyright, contains Parliamentary information licensed under the
Open Parliament Licence v3.0.
In some instances we have been unable to trace the owners of copyright material,
and we would appreciate any information that would enable us to do so.

xx
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 It was of no use; he must cry. With his head in his mother’s lap he
cried hard. Mother stroked his head gently. “Uncle Isaac wished it so
much himself, my boy. He was eager to go to God,” she whispered.
“Yes, but it is so sad.”
That afternoon Johnny Blossom sat crouched on the stone steps
leading to the road. The fishing rod lay beside him, but he did not
feel like going fishing. He sat with his elbows on his knees and his
head in his hands, thinking of Uncle Isaac. It might easily be that
just now, this minute, Uncle Isaac stood outside that great golden
gate—the gate that leads into Paradise—and knocked on it. To think
that God can hear a man’s little knock. Why, that gate is surely as
big as—yes, as the tallest pine tree over there, and all of gleaming
gold; and God looks and throws the gate wide open of course, for he
sees it is Uncle Isaac. And so Uncle Isaac goes into the Kingdom of
Heaven.
If there had only been a chance to thank him for the fishing rod!
Johnny Blossom had some thought of asking God to thank Uncle
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Kingthorpe. Oh! he should like less than ever to go there now.
Never, never in the world would he enter that grand place again!
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anything he cared.
 CHAPTER VIII

Uncle Isaac’s Will

J
OHNNY BLOSSOM was the only child present among all the
people who had assembled to hear the reading of Uncle Isaac’s
will. He had wished that he might go home instead of roaming
aimlessly, as he had been doing for a long time, about the grounds
which seemed today more solemnly quiet than ever.
Perhaps he might find Lars Berget, who worked in the stable
under Carlstrom, but who was always pleasant and had a great deal
to tell about the different horses. Why, there was Lars now. Johnny
scarcely recognized him in his new black clothes.
“They are asking for you, John,” said Lars. “The will is going to be
read now, and we must all be in the library together, they say, to
hear—right and proper—who shall be master of Kingthorpe after
this.”
“Can’t you and I go to the stable instead?” ventured Johnny. “It
will be so tiresome in the house.”
No. Lars was firm. Johnny must go to the library.
 Assembled there were the family and those who were connected
with the estate in any way—the people from the Works and the
wharf, the servants of the house and from about the place. The
great room was packed so full that it was barely possible for Johnny
and Lars to get inside the door.
John’s uncle, the Admiral, stood at the end of the table reading
from big sheets of paper. He read something about money, but
Johnny Blossom could not understand a bit of what was meant, and
found himself very uncomfortable standing squeezed in among all
these grown-up people.
Suddenly he heard his own name. “John Christopher Winkel
Blossom,” read the Admiral. That was Johnny’s own name exactly.
Uncle Isaac had often said that there was no one among all the
relatives who had the whole of the old name now except Johnny
Blossom.
“It is therefore my last wish that my grand-nephew, John
Christopher Winkel Blossom, inherit after me my estate of
Kingthorpe, whole and undivided, including the mansion and park,
the Works, the Bay Point wharves, the Holmen sawmill”—
The Admiral read on and on.
Lars poked Johnny in the side. “Just listen to that, boy!”
From the farther end of the hall came the query: “Is he here? Is
Johnny Blossom here?”
“Yes, here he is,” piped a shrill, boyish voice from the doorway.
“You are to come forward,” said the Admiral. It was so still that
the rustle of papers in the Admiral’s shaking hand could be heard
throughout the immense room. Johnny Blossom squeezed himself
through the throng.
Every one looked at him as he stood beside the Admiral—such a
little boy, with comical, freckled nose and smooth, brown hair. He
looked up at his big, stalwart uncle who was reading about him,
Johnny Blossom!
 “I believe that this boy has the qualities that will enable him to
meet rightly the serious responsibilities imposed by a large property
and great wealth. His character is sound through and through, and
he seems to have been endowed in his cradle with a fine
understanding of the needs and sufferings of his fellowmen. If this
grows, he will understand, when he himself has become a man, why
Uncle Isaac of Kingthorpe chose him of all others to carry forward
the family traditions in this prominent station of life. God be with
you, Johnny Blossom!”
The stillness of the crowded room had grown more impressive.
“Do you understand?” asked the Admiral.
“No,” answered Johnny frankly, looking up at his uncle and
shaking his head energetically.
“Uncle Isaac has made you his chief heir. You are the owner of
Kingthorpe, my boy.”
Johnny Blossom took instant alarm. Should he be obliged to live at
Kingthorpe in these big, solemn rooms?
“No,” said he hastily—and his clear young voice, though emphatic,
had a note of childish fear—“no, I don’t want to, Uncle; I don’t want
to stay here now that Uncle Isaac is dead”—
“How old are you?” broke in the Admiral.
“Eleven years old in four months and”—he began to reckon
exactly how many days over there were before he should be eleven
years old, but he did not have time because the Admiral lifted him
suddenly and stood him on the table. Right up on the top of the
handsome library table!
“Here he is, friends,” said the Admiral, “for any of you to see who
have not known him before, though I think you all do know him
well.”
A subdued murmur of assent ran through the room. Yes, indeed.
Of course they all knew Johnny Blossom.
 “And we must hope,” continued the Admiral, “that this boy will
fulfil all the expectations that are centered in him”—
Johnny Blossom thought that the room had become stiller than
ever. A strange, wonderful feeling swept over him. There was
something serious, something that he alone was to be responsible
for, something expected of him that no one, no other person, could
help him with.
“And with honor to his family fill that responsible position in life
which great wealth will oblige him to occupy.”
“We hope, too,” went on the Admiral, “that he may have inherited
also that noble spirit which was so marked a characteristic of our
dear Uncle Isaac.”
There was again a moment of utter silence, through which broke
suddenly Johnny Blossom’s clear little voice:
“I can never be as kind as Uncle Isaac!”
A smile went round, but Mother was crying and Father, with arms
folded, was looking up earnestly at Johnny. From amidst the group
of workmen, old Rolfsen, foreman at the wharf, elbowed his way to
the table.
“Well,” said he, pausing after each word of his speech, as was his
custom, “well, the old gentleman was a good man, as we all know—
we who worked for him. He was always good to us, never anything
but good. But now there is only this to say: we wish to bid this boy
welcome. We know him, and it will surprise me if he does not prove
the same sort as the old gentleman. And that is the reason we
welcome you, Johnny Blossom.”
Old Rolfsen reached out a gnarled, rough hand to Johnny and all
the rest of the workmen came, one by one, and shook hands with
him. It was queer, but it was pleasant, too, for he knew them all and
he smiled at them as they greeted him. Lars Berget gripped his hand
so hard that it really hurt. And just think! Even Carlstrom came and
made a beautiful bow (My! how stiff his moustache ends were
today!), and to crown all, Miss Melling pressed forward and actually
courtesied! At this Johnny Blossom was so astounded that he had to
look over at his mother.
Later, when the working people had gone, there was a
tremendous amount of solemn talk between Father and the Admiral
and the other uncles. Johnny Blossom did not understand a bit of it,
but stood beside his mother, who was still crying a little, though
Johnny could not see that what they talked of now was anything to
cry over.
When his parents were finally ready to go, Johnny Blossom
thought they would walk home as usual, but, true as you live,
Carlstrom was waiting with the handsome black horses and the
landau with the damask cushions—a much grander equipage than
the one which had brought them to Kingthorpe. They had had the
brown horses then.
All the uncles shook hands with Johnny very ceremoniously.
People were still standing around the steps at the entrance to the
mansion and in the park along the avenue where the carriage would
go, and Johnny Blossom could hear them saying, “Here he comes!—
the heir of Kingthorpe!”
Again little Johnny Blossom had a feeling that something was
expected of him. So he stood up, put his heels together, bowed as
well as he could in the moving carriage, and said: “Good-by! I thank
you all. Good-by!”
At the far edge of a group stood Lars Berget, who swung his hat
in the air and ventured a faint, “Hurrah!” No one joined in it,
however, for they bethought them of Uncle Isaac.
Johnny Blossom sat down again with wonder in his eyes. It was all
so amazingly queer. Suddenly his mother said, “You must not think,
little John, that your father and I are altogether glad about this.”
No, it had not occurred to Johnny Blossom that it was anything to
be particularly glad about.
 “May God help us to guide you aright!” added Mother.
Every one they met as they rode along turned around and stared
at Johnny. It was very embarrassing, really, to be the heir of
Kingthorpe.
When the carriage stopped at the garden gate at home, Carlstrom
asked whether the young gentleman would not like to ride on the
new saddle horse. He could guarantee that it was safe. Now indeed
was Johnny Blossom altogether dumbfounded. What had got into
Carlstrom today? He was usually so cross.
“We will consider that later,” said Father.
Why was it necessary to consider such an absolutely certain thing?
Of course he wished to ride. It could easily happen that Carlstrom
would be as cross as usual after today and never offer the horse
again. He knew Carlstrom! But Father had a very sober face, and
when he looked like that there was no use saying anything. So
Johnny Blossom darted into the house and raced around to find Asta
and the maids, to tell them the remarkable happenings of the
afternoon.
There they were, all of them, down in the syringa arbor—Olea the
cook, Lisa the nursemaid, Asta, Andrea, and Dagny.
“Now you shall hear!” shouted Johnny, dashing into the arbor.
“Just think! I was put up on the library table, and all the people
came and shook hands with me; old Rolfsen began it, and he made
a kind of speech for me; and Lars Berget wanted to shout ‘Hurrah!’
when we drove out. And if all this isn’t true, you may chop my head
off.” Johnny Blossom’s eyes shone. He was tremendously in earnest.
Olea the cook knitted slowly and thoughtfully.
“It would be just like you to stand on the table,” she said dryly.
“And if the people had any bringing up, of course they shook hands
with you as with everybody else.”
“No. Nobody stood on the table but me,” said Johnny Blossom.
“And they didn’t shake hands with any one else either; and that is as
true—as true”—
“Humph! It’s very likely that they paid their respects to such a
great man as you!” said Olea.
“My uncle the Admiral made a speech about me, too,” continued
Johnny Blossom.
“The boy is crazy,” said Olea, knitting on in unbroken calm.
“What did Uncle say?” asked Asta.
“He said—he said—that I must fill the station with honor; I didn’t
understand exactly what that meant, but he said it because I am to
have Kingthorpe. But I will not live there; they may all be sure of
that.”
“He is crazy as a loon!” said Olea. But Lisa the nursemaid was
more interested.
“You are to have Kingthorpe, did you say?”
“Yes, my uncle the Admiral said so; he read it from a great big
paper—he read out my whole name. John Christopher Winkel Blossom,
he read; and that is as true—as true”—
“For the land’s sake!” said Lisa, laying John’s trousers, which she
was patching, down in her lap.
“Well, if that isn’t the greatest I ever heard in all my days,” said
Olea. “However, I don’t believe it. It is just some of your tomfoolery,
John, you rascal.”
“Here comes Mother and you shall hear for yourself,” shouted
John. “Didn’t I stand on the table, Mother? And shan’t I have
Kingthorpe, Mother?” Mother assented soberly.
“Yes, my boy.”
John looked triumphantly at Lisa and Olea.
“Now you see what silly nincompoops you are—never believing a
single thing I tell you.”
 “John dear,” said Mother, “you are not to use such expressions.”
Well, Lisa and Olea were really very contrary both of them. What
would they say if they knew how every one had been calling him the
heir of Kingthorpe? On the whole it was rather pleasant to be called
that, although somewhat embarrassing. He would not speak of it to
Olea and Lisa after all—not yet, anyway. They were both staring at
him in open-mouthed wonder.
 CHAPTER IX

One Day in Vacation.

O
H, how pleasant it was to lie in bed like this in the morning now
that it was vacation! Not to have Lisa the nursemaid popping
her head in at the door and saying, “John, it is time to get up.
You must hurry, too.” That was what she always said.
Just to lie here and think!
How people did pry and talk about all that Kingthorpe heir
business! They seemed to think it something remarkable. The
minute he showed himself in the street, people called to him and
asked him if he wasn’t awfully glad.
What a crazy idea! Glad, when it had all come about only because
Uncle Isaac was dead—dear, good, kind Uncle Isaac! Every time
Johnny Blossom thought of him a lump came in his throat. Then he
would whistle to try to get the lump away, but whistling did not help
greatly, for he was very sorry and missed Uncle Isaac so much. No,
glad about it he could never be, never in the world.
Oh, pshaw! It was raining. Johnny Blossom turned a scowling face
toward the window. Just what one might expect—to have it rain the
very first day of vacation! It always did, always. Funny kind of rain,
anyhow—coming down in a regular slant. Perfectly horrid. He had
planned to do so much today—be “boatman,” for instance.
If it would only rain enough so that the whole world would be
covered with water, there might be some fun in it. If people had to
go in boats, and nobody could walk anywhere, but every one had to
swim, that would be jolly!
Well, he would not get up yet anyway, since it was raining so hard.
He would lie there and sing all the school songs. So he began
singing at the top of his voice, “Yes, we love our grand old Norway.”
That went splendidly. Then he started another, but that tune ran up
rather too high for his voice.
Mother appeared in the doorway.
“Come, John, don’t lie there and screech in that fashion.”
“Don’t you like my singing, Mother?”
“Not that, it was horrible; and people can hear you away down the
road.”
It seemed rather pleasant to John, that his singing should be
heard so far.
“Get up now,” said Mother.
Happening to see his new paint-box with its enticing cakes of paint
of all colors, Johnny Blossom in his night gown and bare feet was
soon wholly absorbed in mixing paint.
There was Mother at the door again.
“Why, John! Are you standing there in your night gown painting?”
“Just see this beautiful color I have made, Mother,” exclaimed
John, exhibiting a muddy yellow mixture as the result of his efforts.
Mother did not seem much impressed with the new yellow color.
“Wash yourself thoroughly,” she said. Oh, yes! That was what
Mother always said. John showed her two red ears he had scrubbed,
but she wasn’t satisfied. Oh, dear! How many bothersome crinkles
and crannies there were in an ear, anyway!
After breakfast Johnny Blossom determined that he must walk
twenty-four times back and forth on the veranda railing, the railing
representing a rope stretched over Niagara Falls. Johnny walked with
greatest care, his arms outstretched and his tongue in his cheek, to
help him keep his balance.
“Oh, John! My boy!” called Mother from the dining-room window.
“I’m—crossing—Niagara Falls—on—a—tight-rope,” said Johnny.
He scarcely dared to speak, so very risky was the walking; but
when he could take hold of one of the veranda posts, he called:
“Now I have got across Niagara Falls, and all the people are
shouting ‘Hurrah!’”
“Indeed,” said Mother.
But my, oh, my! There was the sun. Johnny Blossom shouted
“Asta” everywhere through the house, for now there was a chance
for them to realize a certain plan that he had made. Since he could
not carry it out alone, he would make use of Asta, even if she were
only a girl, poor thing!
At last he found her, in a big rocking chair, reading some stupid
girls’ book. They rushed over to Jensen’s Wharf, for that was where
Jeremias the wood-cutter kept his boat, and they had a standing
permission to use it whenever they wished.
The steamer would arrive very soon—the one that did not come in
to the wharf and whose passengers, therefore, had to be rowed
ashore if they wished to land here. Johnny and Asta thought it would
be great fun to row out and call up to the ship that if any one wished
to go ashore, here were the boatmen for them, boatmen who were
good for something, too.
There lay the steamer already. They rowed their best, but saw that
a big boat carrying passengers ashore had already started. Pshaw!
Too bad they had come so late! However, Johnny Blossom rowed
swiftly and carefully alongside the steamer.
“Is there any one who wishes to land?” he shouted up toward the
deck, in as manly a tone as he could assume.
Yes, there was an elderly gentleman with glasses who had not
gone with the other boat.
“Can you row?” asked the gentleman with the glasses.
“You may be sure we can,” answered Johnny Blossom, with a very
superior air.
So the gentleman got into Jeremias’s boat and Johnny and Asta
turned it toward the wharf. Asta was always inclined to put her oars
too deep in the water, and when she tried to take them out, she had
to get up off her seat almost every time. Johnny threw
condemnatory glances at her. She was likely to ruin everything,
doing no better than that, after he had assured the gentleman that
they could row.
The boat scraped against the wharf.
“How much for my passage?” asked the gentleman.
“Do you think five cents is too dear?” asked Johnny in a
businesslike manner.
No, the stranger thought not.
“I declare if there isn’t the Kingthorpe heir himself, hiring out as
boatman!” came a voice from the wharf.
Pshaw! Ola Ramm was hanging over the railing watching them.
“Kingthorpe heir?” asked the gentleman. “What does he mean by
that?”
“It is what they call me,” replied Johnny, rather soberly.
Asta led the way at once to the candy shop.
“Perhaps we ought not to have taken any money,” said Johnny.
 “I should like to know!” exclaimed Asta. “As heavy as he was to
row!”
The raspberry drops were very good. Why not be boatmen all
summer long?
A few moments later Johnny remarked, “The goat ought really to
go to Grassy Island today.”
“Really, it ought,” agreed Asta.
“We’ll bring it right down to the boat now,” said John. And the
goat that had lived all summer in the yard back of the barn was
forthwith untied and taken out the back way down to Jensen’s
Wharf.
It was the cunningest goat you ever saw, lively but good, and so
pretty—light gray, with a little beard. Mother had bought it early in
the spring. On Sundays it had a blue ribbon around its neck, and
other days a red worsted collar with a white button. It was a great
pet.
John had lately decided that there was too little grass for it back of
the barn and that the goat must go every day over to Grassy Island
for a good meal.
There was no trouble in getting the goat down to the wharf, for it
would follow John wherever he went. To get it into the boat was
another matter, but that was accomplished at last, and they started
out over the water. John rowed and Asta was to hold the goat; but
suddenly it got contrary. It kicked out in spiteful fashion, put its head
right against Asta’s stomach, and was altogether unruly.
ONE DAY IN VACATION
 “Hold it still, why don’t you?” shouted John. Asta struggled and
strove, but without success.
“Oh, how stupid you are!” exclaimed her brother.
Evidently he would have to attend to the goat if it was to be made
to behave. With this thought, Johnny Blossom laid his oars down and
scrambled over the thwart. Now indeed was there a great to-do! The
goat kicked and the boat rocked and tipped in a frightful manner.
Johnny Blossom strove his best to get control, but the goat’s legs
went like drumsticks. The boat took in water at a great rate as it
rocked violently from side to side.
“You’ll go into the water, youngsters!” shouted some one from the
shore. It was Pilot Stiansen.
Indeed, they wouldn’t go into the water! Oh, the horrid little goat!
“You row,” shouted Johnny to Asta, “and I’ll hold it.”
While Asta was changing her place in the boat, the goat kicked its
liveliest, and the boat tipped so far over that it seemed as if it must
capsize the next instant. Before they knew it, Pilot Stiansen was right
beside them in his big fishing boat.
“You wild youngsters! If ever I saw your equal!” he grumbled
behind his red-brown beard. “Sit still, I tell you!”
Pilot Stiansen produced a piece of rope and, reaching over, tied
the goat’s legs together, then took the children’s boat in tow and
towards shore they went. The idea of their being towed! What a way
to be treated! They would have got along beautifully if that
meddlesome old pilot hadn’t come and spoiled all their pleasure.
Perhaps he would tattle about it, too.
“Go home now, like good children,” said Pilot Stiansen, as he
untied the goat’s legs. “And don’t do anything like this again.”
“Pooh! He thought we would drown,” said Asta. “Silly!”
Johnny Blossom also was indignant over the pilot’s interference
with their fine plan for feeding the goat. But it wasn’t the stupidest
thing in the world to tie the goat’s legs together. In the afternoon
they would do that, and Pilot Stiansen needn’t trouble himself any
more over their affairs.
Johnny Blossom hastened to get Mother’s sharpest scissors—the
big shiny ones—for he intended to cut some long strips of stout cloth
to tie the goat’s legs with. Johnny cut and cut. Suddenly the big
blades slipped, caught Johnny’s little finger, and before he knew it,
had cut the tip of it clean off! It hurt awfully—oh, well—not so
terribly after all; but my, oh, my! how it bled! Johnny Blossom bound
his not over-clean handkerchief around it, but still the blood came.
Now it was all over his trousers. Perhaps he had better hide until it
stopped.
“Mother! Mother!” shrieked Asta. “Here’s a piece of a finger, with
your big shears, lying on the attic stairs!”
“It is John’s,” said Mother instantly and with the utmost certainty.
The doctor was sent for, the finger-end sewed on, and the hand
bandaged.
“There aren’t many persons with a sewed-on finger tip, are there,
mother?” asked John, with some pride.
“No, fortunately not,” replied Mother.

In the evening who should come to visit Father but the elderly,
spectacled gentleman they had rowed to shore in the morning!
“Why, here are my small boatmen!” said the gentleman.
“Boatmen?” repeated Father, astonished.
“Yes. They rowed me ashore from the steamer.”
“Now, how pleasant that was, that they could be of service to
you,” said Father.
What would Father think if he knew that they had taken money for
rowing a person ashore? Oh, dear! That had been wrong then.
Johnny Blossom sat doubled together, scowling fiercely, as was his
habit when he was worried about anything. That miserable five cents
—why had they taken it?
At night Johnny lay wide awake, waiting for his mother’s good-
night visit.
“Aren’t you sleepy, John?”
“No, I’ve got something I must tell you.”
“What is it, little John?”
“We took five cents from that gentleman for rowing him ashore.”
“Why, John, my boy! Did you?”
“Yes, but I asked him if he thought that was dear.”
“But Father would not like your doing this, John.”
“No, that’s why I told you,” said John.
“Have you said your prayers?”
“No, I was just thinking about that,” replied John. “I was thinking
that perhaps I had better say, ‘Now I lay me’ and ‘Our Father’ both
tonight, on account of the finger tip and the five cents and
everything else today, Mother.” And John looked inquiringly up at his
mother to see whether she approved.
“Yes,” said Mother. So Johnny Blossom said his prayers with his
eyes tightly squeezed together, and fell asleep immediately after.

“And there are several weeks more of vacation,” sighed Mother.

 CHAPTER X

Tellef’s Grandmother

R
EALLY, no pleasanter place was to be found than down at Sandy
Point, where Tellef lived. The shabby gray hut stood among
locust and wild cherry trees on a small green plot, and if you
went up on the knoll back of the house you could get a wide view of
the glorious open sea.
Tellef and Johnny Blossom had been friends ever since that time
long ago when they had had a fight and he had broken Tellef’s
fishpole, and then had given him the two half-dollars he had got from
Uncle Isaac. Never since had they been anything but the best of
friends.
Another thing that was pleasant about going to Tellef’s was that no
one there talked to him about being heir of Kingthorpe and all that.
He was sick of that subject now.
And yet there was something sad, too, at Tellef’s house, for Tellef’s
grandmother was blind. Just think! When she went out of doors she
had to keep her hand on the house and walk that way, going round
and round it; and that looked so queer. Sometimes she would sit
right down on the grass and cry because she could not see; and
somehow it seemed especially sad that she should cry with those
sightless eyes.
“Aren’t you glad that you can see?” said Grandmother to the boys
one day. “Don’t you thank God every day for your good eyes?”
No, Johnny Blossom had never thought of such a thing. He shut his
eyes tight so as to know how it would seem to be blind. Oh, dear, it
must be dreadful! Think of everything being dark—always, always
dark!
One day he and Tellef took the grandmother up on the knoll. She
longed to feel the salt wind blowing directly from the water, she said.
So there she stood, with her gray hair tossing about her wistful old
face, and with her sightless eyes turned toward the sea.
“It was very kind of you boys to bring me up here,” said
Grandmother. “Oh, if I could only see the water! Is it smooth and
bright?”
“Yes, it is like a mirror, Grandmother,” answered Tellef.
“Are there many ships in sight?”
“Yes, there goes a steamer to the east, and a beautiful boat lies
right near here, and far out there is sail after sail.”
“Far out?” asked Grandmother.
“Yes, far out against the sky.”
“Far out against the sky,” repeated Grandmother, staring with her
sightless eyes. Then she sat down to rest, with her hands folded
under her apron and her face still turned seaward, while Tellef and
Johnny Blossom played about in the heather.
“It must be dreadful to be blind,” said Johnny to Tellef.
“Yes,” said Tellef, tearing up bits of heather and tossing them away.
“It is cataracts Grandmother has in her eyes.”
“Is it?” said Johnny.
 When they joined Grandmother again, she said: “It would be
almost too much to ask of any one, but if the master of Kingthorpe
were alive, I do believe I should have the courage to ask him for
money enough to go and have my eyes operated upon, so that if
possible I might see the ocean again.”
Then they took Grandmother carefully down the hill, one boy on
each side of her.
“Now that was kind of you,” said Grandmother as she sat once
more on the slope in front of the house.
Johnny Blossom dashed homeward over the hill, bounding his
swiftest so as to get home soon, for he had thought of something he
was eager to carry out. If the master of Kingthorpe were alive
Grandmother would ask him for money, she had said. Well, but really
—he, Johnny Blossom, was master of Kingthorpe now, so he must, of
course, attend to it. And he knew how he could do it. He would sell
the fishing rod Uncle Isaac had given him—it cost an awful lot of
money, Miss Melling had said—and Grandmother should have all he
got for it. And his collection of coins—he would sell that, too. It ought
to bring a lot of money—those old two-shilling pieces were so
curious; and there was the English coin—my! that was worth ever so
much!—and the queer old medal.
Wasn’t there something else he could sell so that Grandmother
should see the ocean and everything again? Oh, of course—all those
books about Indians; they must be worth a good deal and he had at
least twelve of them. And his collection of eggs! Why, yes! They were
perfectly beautiful eggs, and rare, many of them. To be sure almost
every one was broken a little on one side. That didn’t matter a bit
when they were placed nicely in a box, but perhaps people who
bought eggs would rather have them whole. Well, the fishing rod was
valuable, anyway.
Johnny Blossom was as red as a peony from his swift running
when he dashed in upon his mother.
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