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Einband grossTransnational Accounting
ISBN/GTIN

Transnational Accounting

E-BookPDF1 - PDF WatermarkE-Book
3334 Seiten
Englisch
Palgrave MacMillan UKerschienen am17.02.20161st ed. 1995
Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.mehr

Produkt

KlappentextConsiderable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Details
Weitere ISBN/GTIN9781349132331
ProduktartE-Book
EinbandartE-Book
FormatPDF
Format Hinweis1 - PDF Watermark
FormatE107
Erscheinungsjahr2016
Erscheinungsdatum17.02.2016
Auflage1st ed. 1995
Seiten3334 Seiten
SpracheEnglisch
Illustrationen3400 p.
Artikel-Nr.5046854
Rubriken
Genre9200

Inhalt/Kritik

Inhaltsverzeichnis
Country Coverage: Australia - Austria - Belgium - Canada - Denmark - EU - France - Germany - IASC - Japan - Netherlands - Spain - Sweden - Switzerland - UK - USA Individual Accounts: Evolution of Accounting and Reporting - The Standard Setting Bodies - Relationship with Commercial and Tax Purposes - General Accounting Principles - Definition of Balance Sheet Items - Valuation Rules - Problem Areas - Notes - Audit - Disclosure and Sanctions - Group Accounts (Consolidated Financial Statements) - Evolution of Group Accounting - Applicable Standards - Objectives and Functions - The Group Concept - Uniformity of Consolidated Individual Accounts - Consolidation Methods - Consolidation Specific Items - Notes - Audit - Disclosure and Sanctions - Glossary Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimesmehr