Accounting and auditing in the U.S. and Austria: a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English German |
| Veröffentlicht: |
Wien
Manz
1991
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 404 S. |
| ISBN: | 3214082639 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV008844674 | ||
| 003 | DE-604 | ||
| 005 | 20020725 | ||
| 007 | t | ||
| 008 | 940118s1991 |||| 00||| eng d | ||
| 020 | |a 3214082639 |9 3-214-08263-9 | ||
| 035 | |a (OCoLC)28548312 | ||
| 035 | |a (DE-599)BVBBV008844674 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng |a ger | |
| 049 | |a DE-20 |a DE-12 |a DE-473 |a DE-355 |a DE-M382 |a DE-188 | ||
| 050 | 0 | |a HF5616.U5 | |
| 082 | 0 | |a 657/.09436 |2 20 | |
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 084 | |a QP 825 |0 (DE-625)141948: |2 rvk | ||
| 245 | 1 | 0 | |a Accounting and auditing in the U.S. and Austria |b a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich |c Doris Prachner ; Gerhard Prachner ; Hannes Schmatzer. Helmut Haschka (ed.) |
| 246 | 1 | 1 | |a Rechnungslegung und Prüfung in den USA und Österreich |
| 264 | 1 | |a Wien |b Manz |c 1991 | |
| 300 | |a 404 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Accounting |z Austria | |
| 650 | 4 | |a Accounting |z United States | |
| 650 | 4 | |a Auditing |z Austria | |
| 650 | 4 | |a Auditing |z United States | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Wirtschaftsprüfung |0 (DE-588)4066505-7 |2 gnd |9 rswk-swf |
| 651 | 4 | |a USA | |
| 651 | 4 | |a Österreich | |
| 651 | 7 | |a USA |0 (DE-588)4078704-7 |2 gnd |9 rswk-swf | |
| 651 | 7 | |a Österreich |0 (DE-588)4043271-3 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 0 | 1 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 2 | |a Österreich |0 (DE-588)4043271-3 |D g |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 1 | 1 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 1 | 2 | |a Österreich |0 (DE-588)4043271-3 |D g |
| 689 | 1 | |5 DE-604 | |
| 689 | 2 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 2 | 1 | |a Wirtschaftsprüfung |0 (DE-588)4066505-7 |D s |
| 689 | 2 | 2 | |a Österreich |0 (DE-588)4043271-3 |D g |
| 689 | 2 | |5 DE-604 | |
| 700 | 1 | |a Prachner, Doris |e Sonstige |4 oth | |
| 700 | 1 | |a Prachner, Gerhard |e Sonstige |4 oth | |
| 700 | 1 | |a Schmatzer, Hannes |e Sonstige |4 oth | |
| 700 | 1 | |a Haschka, Helmut |e Sonstige |4 oth | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848659&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-005848659 | ||
Datensatz im Suchindex
| _version_ | 1804123197604364288 |
|---|---|
| adam_text | CONTENTS
List of Abbreviations 20
PARTI
Accounting and Accountants
Chapter 1 Accounting an Overview 21
1.1 Business Accounting 22
1.1.1 Target Croups of Accounting Information 23
1.1.2 Management Accounting 24
1.2 U.S. Governmental Accounting 24
Chapter 2 The Accounting Profession in the United States 26
2.1 Public Accountants 26
2.2 Private Accountants 26
2.3 Professional Institutions 27
2.3.1 State Societies of CPAs 27
2.3.2 State Boards of Accountancy 27
2.3.3 National Association of State Boards of Accountancy (NASBA) 28
2.4 Rules of Conduct and Disciplinary Process 28
2.5 Liability 28
2.6 Conclusion and Comparison 28
Chapter 3 The Accounting Profession(s) in Austria 30
3.1 The Austrian Chamber of Public Accountants 31
3.2 Licensed Tax Consultant 31
3.3 Partly Certified Public Accountant 32
3.4 Certified Public Accountant 32
PART II
Financial Reporting in Austria and the United States
Chapter 1 The Legal Background of Accounting in Austria 34
1.1 Statutory Background 34
1.1.1 Record Keeping 34
1.1.2 Cash Basis and Accrual Basis 34
1.2 The new Austrian Financial Reporting Act 35
1.2.1 Formats and Notes 35
1.2.2 Consolidation 36
1.2.3 Incorporation of EC Directives 36
1.2.4 Codification of Accounting Conventions 36
1.2.5 Valuation 36
1.2.6 Capitalization and Noncapitalization 36
1.2.7 Objectives of Financial Statements 36
1.2.7.1 Balance Sheets 37
1.2.7.2 Income Statements 37
1.2.8 Reserves 37
12 Contents 1.2.9 Notes 37
1.2.10 Periods for Publication 37
1.2.11 Inventory 38
1.3 The Austrian Principles of Proper Accounting (GoB) 38
1.3.1 Fundamental or Superior Principles 38
1.3.2 Realization and Recognition Principles 38
1.3.3 Supplementary Principles 39
1.4 Financial Reporting and Austrian Tax Law 40
Y Chapter 2 Financial Reporting in the United States 43
2.1 The Development of U.S. Financial Reporting 43
2.1.1 Effects of 1929 and the Securities and Exchange Commission 43
2.1.1.1 The Securities Act of 1933 43
2.1.1.2 The Securities Exchange Act of 1934 43
2.1.1.3 Some SEC Forms and Filing Requirements 44
2.1.2 Private Organizations Involved in U.S. Accounting 45
2.1.2.1 American Institute of Certified Public Accountants (AICPA) 45
2.1.2.2 The Accounting Principles Board (APB) 46
2.2 The Financial Accounting Standards Board (FASB) 46
2.3 The Governmental Accounting Standards Board (GASB) 47
2.4 Other Organizations 47
2.5 Record Keeping and Disclosure Requirements 48
2.6 U.S. Financial Reporting in the 1990s An Outlook 50 ,
2.6.1 Domestic Trends Increasing Balance Sheet Focus 50 i
2.6.2 International Developments 52 j
PART III :
Financial Accounting in the U.S. and Austria An Introduction ]
Chapter 1 The Accounting Cycle 54 j
1.1 Basic Bookkeeping 54
1.1.1 Handling Cash Receipts and Payments 54
1.1.2 The Imprest System 55
1.1.3 Recording Transactions 55
1.2 Accounting Systems and Accounts 57
1.2.1 Bookkeeping Methods 57
1.2.1.1 Single entry Bookkeeping 58
1.2.1.2 Double entry Bookkeeping 58
1.2.2 Types of Accounts 58
1.2.2.1 Debits 59
1.2.2.2 Credits 59
1.2.3 Books of Account 59
1.2.3.1 Journals 60
1.2.3.2 The Ledger 62
1.2.4 Trial Balances and the Closing Process 63
1.2.4.1 Adjusting Entries 64
1.2.4.2 Closing Entries 65
1.3 Accrual Accounting vs. Cash Basis Accounting 66
1.3.1 Cash Basis Accounting 66
1.3.2 Accrual Basis Accounting 68 :
,i
4
Contents U
1.3.2.1 Revenue Recognition 68
1.3.2.2 Expense Recognition 68
1.3.2.3 Accruals and Deferrals 69
1.3.2.4 Matching 69
1.3.2.5 Allocation and Amortization 69
1.3.3 Cash to Accrual 70
1.4 Summary 70
Chapter 2 U.S. Financial Statements and Financial Analysis 72
2.1 The Objectives of Accounting 73
2.2 Qualitative Characteristics of Accounting 73
2.3 Realization, Recognition and Measurement Concepts 74
2.3.1 Realization 74
2.3.2 Measurement 74
2.3.3 Other U.S. Accounting Principles 75
2.3.4 Materiality 75
2.4 U.S. Financial Statement Terminology 76
2.5 U.S. Financial Statements 76
2.5.1 U.S. Balance Sheets 77
2.5.1.1 Assets 78
2.5.1.2 Liabilities 78
2.5.1.3 Owners or Stockholders Equity 78
2.5.2 U.S. Income Statements 82
2.5.2.1 Operating Section 83
2.5.2.2 Nonoperating Section 83
2.5.2.3 Income Taxes 83
2.5.2.4 Discontinued Operations 83
2.5.2.5 Extraordinary Items 83
2.5.2.6 Cumulative Effect of a Change in Accounting Principles ... 83
2.5.2.7 Earnings per Share 84
2.5.2.8 Revenue 84
2.5.2.9 Expenses 84
2.5.2.10 Gains 85
2.5.2.11 Losses 85
2.5.2.12 Comprehensive Income 85
2.5.3 U.S. Statements of Cash Flows 88
2.5.4 U.S. Statements of Retained Earnings 92
2.5.5 Notes to Financial Statements 95
2.6 Financial Statement Analysis 96
2.6.1 The Flow of Cash Through a Firm 96
2.6.1.1 Cash Flow 96
2.6.1.2 Cash Flow and Financial Statements 97
2.6.1.3 Cash and Operating Cycles 97
2.6.2 Tools of Financial Statement Analysis 98
2.6.3 Ratio Analysis 99
2.6.3.1 Standards for Comparison 100
2.6.3.2 Liquidity vs. Solvency 100
2.6.3.3 Categories of Ratios 101
2.6.4 Limitations of Ratio Analysis 104
2.7 Financial Planning 105
1
14 Contents 2.7.1 Pro Forma Financial Statements 105
2.7.2 Financial Planning Models 106 i
2.7.3 The Circular Flow of Accounting and Financial Information 106
References 107
PART IV
Introduction to U.S. Cost Accounting
Chapter 1 Cost Terms, Concepts, and Classifications 110
1.1 Introduction 110
1.2 General Cost Classification 110
1.2.1 Costs and Expenses 110
1.2.2 Direct Costs and Indirect Costs 111
1.2.3 Variable and Fixed Costs 112
1.2.4 Manufacturing and Nonmanufacturing Costs 112
1.2.5 Period and Product Costs 113
1.3 Costs of Goods Manufactured 113
1.4 Break Even Point 114
1.5 CostFlows 116
Chapter 2 Costing Systems 117
2.1 Job Order Costing 117
2.1.1 General 117
2.1.2 Accounting for Overheads 118
2.1.3 Disposition of Under and Overapplied Overheads 119
2.2 Process Costing 120
2.3 Comparison of Job Order Costing vs. Process Costing 121
2.4 Hybrid Costing 123
2.5 Joint Products 124
2.6 By Products 125
Chapter 3 Direct (Variable) and Absorption (Full) Costing 126
3.1 Analyzing Cost Behavior 126
3.2 Absorption Costing 126
3.3 Direct Costing 126
3.4 Comparison of Direct and Absorption Costing 128
Chapter 4 Budgeting 130
Chapter 5 Responsibility Accounting 132
Chapter 6 Standards and Variances 133
6.1 Variance Analysis 133
6.1.1 (Direct) Material Variances 134
6.1.2 (Direct) Labor Variances 135
6.1.3 Overhead Variances 135
6.2 Journal Entries for Variances/Disposition of Variances 138
Chapter 7 Summary 140
Chapter 8 Comparison with Austria 141
References 142
Contents 15
PARTV
Selected Chapters
Chapter 1 Depreciation 144
1.1 Introduction 144
1.2 Depreciation Base 144
1.3 Methods of Depreciation 145
1.3.1 Decreasing Charge Methods/Accelerated Depreciation 145
1.3.2 Activity Method/Physical Usage Method 146
1.3.3 Inventory Method 146
1.3.4 Composite (Group) Depreciation 146
1.4 Impairment in Value 147
e 1.5 Disclosure of Asset Depreciation 147
1.6 Accelerated Cost Recovery System (ACRS) 148
1.7 Comparison with Austria 148
1.8 Notes to Financial Statements 148
Chapter 2 Inventory Valuation 150
2.1 Introduction 150
2.2 Definition 150
2.3 Classifications of Inventory 150
2.4 Determination of Inventory Quantities 151
2.5 Goods to be Included in Inventory 152
2.6 Costs to be Included in Inventory 153
2.7 Inventory Valuation and Cost Flow Methods 153
2.7.1 Specific Identification Method 153
2.7.2 Weighted Average Method 154
2.7.3 Moving Average Method 154
2.7.4 Gross Profit Method 155
2.7.5 First ln, First Out Method (FIFO) 155
2.7.6 Last In, First Out Method (LIFO) 155
2.8 Lower of Cost or Market 156
2.9 Stating Inventory above Cost 157
2.10 Comparison with Austria 157
2.11 Notes to Financial Statements 158
Chapter 3 Accounting Pronouncements Pertaining to Income Statements ... 159
3.1 Prior Period Adjustments 159
3.2 Changes in Accounting Principles 160
3.3 Discontinued Operations 161
3.4 Extraordinary Items 162
3.4.1 Unusual Nature 162
3.4.2 Infrequency of Occurrence 162
3.4.3 Materiality 162
3.5 Summary 163
3.6 Comparison with Austria 165
3.7 Notes to Financial Statements 165
Chapter 4 Accounting for Intangible Assets 167
4.1 Definition 167
4.2 Acquisition and Valuation of Specifically Identifiable Intangibles 168
4.3 Amortization of Intangible Assets 168
4.4 Selected Intangibles 170
4.4.1 Research and Development (R+D) Costs 170
16 Contents ____ 4.4.2 Accounting for Computer Software 171
4.5 Comparison with Austria 173
4.6 Goodwill 173
4.6.1 Definition 173
4.6.2 Methods of Measuring Goodwill 174
4.6.2.1 Residual Method 174
4.6.2.2 Excess Earning Power Method 175
4.6.2.3 Other Methods 175
4.6.3 Negative Goodwill Badwill 175
4.6.4 Goodwill in Austria 175
4.7 Summary 176
4.8 Comparison with Austria 176
4.9 Notes to Financial Statements 177
Chapter 5 Leases 178
5.1 Introduction 178
5.2 Basic Types of Leases 178
5.3 Accounting by Lessees 179
5.3.1 Capital Leases 179
5.3.2 Operating Leases 179
5.4 Accounting by Lessors 180
5.4.1 Direct Finance Lease 180
5.4.2 Sales Type Lease 180
5.5 Summary 181
5.6 Comparison with Austria 181
5.7 Notes to Financial Statements 182
Chapter 6 Accounting for Certain Marketable Securities 183
6.0 Overview 183
6.1 Definition 183
6.2 Accounting Methods for Marketable Securities 183
6.3 Classification of Marketable Securities Portfolios 184
6.4 Transfers Between Portfolios and Sale of Securities 185
6.5 Mark to Market Principle 185 ;
6.6 Summary 185
6.7 Comparison with Austria 187
6.8 Notes to Financial Statements 187
Chapter 7 Acccounting for Investments 189 1
7.1 Concepts 189
7.1.1 Investments of Less Than 20% of the Outstanding Stock 189
7.1.2 Investments Between 20% and 50% of the Outstanding Stock 189
7.1.3 Investments of More Than 50% of the Outstanding Stock 189
7.2 Investments Where Influence is Nominal Cost Method 190
7.3 Investments Where Influence is Significant Equity Method 191
7.4 Comparison with Austria 192
7.5 Notes to Financial Statements 192
Chapter 8 Consolidation 194
8.1 Definitions 94
8.2 Intercompany Transactions 194
8.2.1 Intercompany Inventory Transactions 195 ,
8.2.2 Intercompany Fixed Asset Transactions 195
8.2.3 Intercompany Bond Transactions 195
Contents 17
8.3 Minority Interest 195
8.4 Comparison with Austria 196
8.5 Notes to Financial Statements 196
Chapter 9 Foreign Currency Translation 197
9.1 Overview 197
9.2 Functional Currency 197
9.3 Translation of Assets and Liabilities 198
9.4 Translation of Revenues and Expenses 200
9.5 Example 200
9.5.1 Translation Using the Current Rate Method 200
9.5.2 Translation Using the Remeasurement Method 201
9.5.3 Summary 204
9.6 Translation of Foreign Currency Transactions 204
9.7 Comparison with Austria 205
9.8 Notes to Financial Statements 205
Chapter 10 Accounting for Pensions 207
10.1 Types and Nature of Pension Plans 207
10.2 Basic Elements of Pension Accounting 209
10.2.1 Net Periodic Pension Cost 209
10.2.2 Obligations under SFAS No. 87 209
10.2.2.1 Projected Benefit Obligation (PBO) 209
10.2.2.2 Accumulated Benefit Obligation (ABO) 210
10.2.2.3 Vested Benefit Obligation 210
10.3 Net Periodic Pension Costs 210
10.3.1 Service Costs 210
10.3.2 Interests Cost (on Projected Benefit Obligation) 210
10.3.3 Actual Return on Plan Assets 211
10.3.4 Prior Service Cost 211
10.3.5 Gains and Losses 211
10.3.6 Unrecognized Net Obligation/Asset 212
10.4 Minimum Liability 212
t 10.5 Disclosure Requirements 212
10.6 Comprehensive Example 213
10.7 SFAS No. 88 Settlement, Curtailment, and Termination Benefits 215
10.7.1 Curtailments 216
10.7.2 Settlements 216
10.7.3 Termination Benefits 216
10.8 Summary 216
10.9 Comparison with Austria 216
10.10 Notes to Financial Statements 217
Chapter 11 Accounting for Income Taxes 220
11.1 Introduction 220
11.2 Accounting for Income Taxes APB Opinion No. 11 220
11.2.1 Timing Differences 220
11.2.2 Interperiod Tax Allocation 221
11.2.3 Net Operating Losses 222
11.2.4 Tax Allocation Within a Period 223
11.2.5 Disclosure in Financial Statements 223
11.2.5.1 Balance Sheet 223
11.2.5.2 Income Statement 224
18 Contents 11.2.6 Summary of APB Opinion No. 11 224
11.2.7 Investment Tax Credit 224
11.3 Accounting for Income Taxes SFAS No. 96 225
11.3.1 Overview and Highlights 225
11.3.2 Temporary Differences 225
11.3.3 Deferred Tax Calculation 226
11.3.4 Disclosure in Financial Statements 230
11.3.4.1 Balance Sheet 230
11.3.4.2 Income Statement 230
11.4 Example 231
11.5 Summary 236
11.5.1 Comparison of APB Opinion No. 11 and SFAS No. 96 in Words . 236
11.5.2 Comparison in Figures 237
11.6 Deferred Taxes in Austria 238
11.6.1 Individual Financial Statements 238
11.6.2 Consolidated Financial Statements 238
11.7 U.S. Alternative Minimum Tax (AMT) 239
11.8 Notes to Financial Statements 240
References 241
PART VI
Auditing and Reporting
Chapter 1 Professional Responsibilities 244
1.1 Introduction 244
1.2 The Public Accounting Profession 245
1.3 Standard Setting Bodies 245
1.4 Quality Control and Peer Review 245
1.5 Professional Conduct 246
1.6 Other Responsibilities 247
1.7 Auditors Legal Liability 247
Chapter 2 Generally Accepted Auditing Standards (GAAS) 249
Chapter 3 The Audit Process 251
3.1 Audit Planning 251
3.2 Internal Control 251
3.2.1 Elements of an Internal Control Structure 252
3.2.2 Auditor s Consideration of the Internal Control Structure 253
3.2.2.1 Understanding the ICS 254
3.2.2.2 Assessment of Control Risk 254
3.2.2.3 Tests of Controls 255
3.2.2.4 Reassessment of Control Risk 255
3.3 Evidential Matter Substantive Tests 255
3.4 Completion of Audit 258
3.5 Documentation of Audit Work Working Papers 258
3.5.1 General 258
3.5.2 Quantity, Form and Content 259
3.5.3 Grouping and Classification of Working Papers 259
Chapter 4 Reporting 261 ,
4.1 The Standard Auditor s Report 261
4.2 Types of Opinions 263
Contents 19
4.2.1 Unqualified Opinion 263
4.2.2 Qualified Opinion 264
4.2.2.1 Scope Limitations 264
4.2.2.2 Departure from GAAP 265
4.2.3 Adverse Opinion 266
4.2.4 Disclaimer of Opinion 267
4.3 Summary of Departures from the Standard Report 268
Chapter 5 Summary 270
Chapter 6 Comparison with Austria 271
References 273
APPENDIX I
1.1 Zielsetzung 276
1.2 Methodik 276
1.3 Kontrastive Terminographie 279
1.4 Definierte Begriffe 280
1.5 Glossar 282
1.6 Liste der verwendeten Literatur 343
APPENDIX II
11.1 Zielsetzung 344
11.2 Methodik 345
11.3 Definierte Begriffe 347
11.4 Glossar 349
11.5 Liste der verwendeten Literatur 383
Bibliography/Literaturverzeichnis 385
Index/Stichwortverzeichnis 392
|
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV008844674 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5616 |
| callnumber-raw | HF5616.U5 |
| callnumber-search | HF5616.U5 |
| callnumber-sort | HF 45616 U5 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 QP 820 QP 825 |
| ctrlnum | (OCoLC)28548312 (DE-599)BVBBV008844674 |
| dewey-full | 657/.09436 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.09436 |
| dewey-search | 657/.09436 |
| dewey-sort | 3657 49436 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02566nam a2200649 c 4500</leader><controlfield tag="001">BV008844674</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20020725 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">940118s1991 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3214082639</subfield><subfield code="9">3-214-08263-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)28548312</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV008844674</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield><subfield code="a">ger</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-20</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-M382</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5616.U5</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.09436</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 825</subfield><subfield code="0">(DE-625)141948:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Accounting and auditing in the U.S. and Austria</subfield><subfield code="b">a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich</subfield><subfield code="c">Doris Prachner ; Gerhard Prachner ; Hannes Schmatzer. Helmut Haschka (ed.)</subfield></datafield><datafield tag="246" ind1="1" ind2="1"><subfield code="a">Rechnungslegung und Prüfung in den USA und Österreich</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Wien</subfield><subfield code="b">Manz</subfield><subfield code="c">1991</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">404 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="z">Austria</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield><subfield code="z">United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Auditing</subfield><subfield code="z">Austria</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Auditing</subfield><subfield code="z">United States</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wirtschaftsprüfung</subfield><subfield code="0">(DE-588)4066505-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Österreich</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Österreich</subfield><subfield code="0">(DE-588)4043271-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Österreich</subfield><subfield code="0">(DE-588)4043271-3</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Österreich</subfield><subfield code="0">(DE-588)4043271-3</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="2" ind2="1"><subfield code="a">Wirtschaftsprüfung</subfield><subfield code="0">(DE-588)4066505-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2="2"><subfield code="a">Österreich</subfield><subfield code="0">(DE-588)4043271-3</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="2" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Prachner, Doris</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Prachner, Gerhard</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Schmatzer, Hannes</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Haschka, Helmut</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848659&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-005848659</subfield></datafield></record></collection> |
| geographic | USA Österreich USA (DE-588)4078704-7 gnd Österreich (DE-588)4043271-3 gnd |
| geographic_facet | USA Österreich |
| id | DE-604.BV008844674 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:25:57Z |
| institution | BVB |
| isbn | 3214082639 |
| language | English German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005848659 |
| oclc_num | 28548312 |
| open_access_boolean | |
| owner | DE-20 DE-12 DE-473 DE-BY-UBG DE-355 DE-BY-UBR DE-M382 DE-188 |
| owner_facet | DE-20 DE-12 DE-473 DE-BY-UBG DE-355 DE-BY-UBR DE-M382 DE-188 |
| physical | 404 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Manz |
| record_format | marc |
| spelling | Accounting and auditing in the U.S. and Austria a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich Doris Prachner ; Gerhard Prachner ; Hannes Schmatzer. Helmut Haschka (ed.) Rechnungslegung und Prüfung in den USA und Österreich Wien Manz 1991 404 S. txt rdacontent n rdamedia nc rdacarrier Accounting Austria Accounting United States Auditing Austria Auditing United States Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf USA Österreich USA (DE-588)4078704-7 gnd rswk-swf Österreich (DE-588)4043271-3 gnd rswk-swf USA (DE-588)4078704-7 g Rechnungswesen (DE-588)4048732-5 s Österreich (DE-588)4043271-3 g DE-604 Rechnungslegung (DE-588)4128343-0 s Wirtschaftsprüfung (DE-588)4066505-7 s Prachner, Doris Sonstige oth Prachner, Gerhard Sonstige oth Schmatzer, Hannes Sonstige oth Haschka, Helmut Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848659&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Accounting and auditing in the U.S. and Austria a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich Accounting Austria Accounting United States Auditing Austria Auditing United States Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4128343-0 (DE-588)4066505-7 (DE-588)4078704-7 (DE-588)4043271-3 |
| title | Accounting and auditing in the U.S. and Austria a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich |
| title_alt | Rechnungslegung und Prüfung in den USA und Österreich |
| title_auth | Accounting and auditing in the U.S. and Austria a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich |
| title_exact_search | Accounting and auditing in the U.S. and Austria a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich |
| title_full | Accounting and auditing in the U.S. and Austria a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich Doris Prachner ; Gerhard Prachner ; Hannes Schmatzer. Helmut Haschka (ed.) |
| title_fullStr | Accounting and auditing in the U.S. and Austria a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich Doris Prachner ; Gerhard Prachner ; Hannes Schmatzer. Helmut Haschka (ed.) |
| title_full_unstemmed | Accounting and auditing in the U.S. and Austria a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich Doris Prachner ; Gerhard Prachner ; Hannes Schmatzer. Helmut Haschka (ed.) |
| title_short | Accounting and auditing in the U.S. and Austria |
| title_sort | accounting and auditing in the u s and austria a contrastive english german analysis rechnungslegung und prufung in den usa und osterreich |
| title_sub | a contrastive English-German analysis = Rechnungslegung und Prüfung in den USA und Österreich |
| topic | Accounting Austria Accounting United States Auditing Austria Auditing United States Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| topic_facet | Accounting Austria Accounting United States Auditing Austria Auditing United States Rechnungswesen Rechnungslegung Wirtschaftsprüfung USA Österreich |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005848659&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT prachnerdoris accountingandauditingintheusandaustriaacontrastiveenglishgermananalysisrechnungslegungundprufungindenusaundosterreich AT prachnergerhard accountingandauditingintheusandaustriaacontrastiveenglishgermananalysisrechnungslegungundprufungindenusaundosterreich AT schmatzerhannes accountingandauditingintheusandaustriaacontrastiveenglishgermananalysisrechnungslegungundprufungindenusaundosterreich AT haschkahelmut accountingandauditingintheusandaustriaacontrastiveenglishgermananalysisrechnungslegungundprufungindenusaundosterreich AT prachnerdoris rechnungslegungundprufungindenusaundosterreich AT prachnergerhard rechnungslegungundprufungindenusaundosterreich AT schmatzerhannes rechnungslegungundprufungindenusaundosterreich AT haschkahelmut rechnungslegungundprufungindenusaundosterreich |