Ordelheide Transnational Accounting

1. Auflage 1995
ISBN: 978-1-349-13233-1
Verlag: Palgrave Macmillan UK
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 3334 Seiten, eBook

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.

Zielgruppe

Research

Autoren/Hrsg.

Ordelheide, Dieter

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 regimes