International accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Internat. Thomson Business Press
1996
|
| Ausgabe: | 1. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 411 S. graph. Darst., Kt. |
| ISBN: | 0412608308 |
Internformat
MARC
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| 250 | |a 1. ed. | ||
| 264 | 1 | |a London [u.a.] |b Internat. Thomson Business Press |c 1996 | |
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| 650 | 7 | |a Comptabilité comparée |2 ram | |
| 650 | 7 | |a Entreprises multinationales - Comptabilité |2 ram | |
| 650 | 7 | |a Internationalisatie |2 gtt | |
| 650 | 7 | |a Vergelijkende economie |2 gtt | |
| 650 | 4 | |a Globalisierung | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 4 | |a International business enterprises |x Accounting | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Preface ix
1 Introduction to international accounting 1
Environmental factors 5
Classification 12
Summary 13
References 14
2 Europe I 15
Introduction to Europe 15
Accounting in Germany 16
Introduction to the German business environment 17
Legislative regulations 18
Influence of the tax system 23
The accounting profession 24
Accounting principles and practices 25
Summary — Germany 28
Accounting in France 28
Introduction to the French business environment 29
Legislative regulations 30
Influence of the tax system 34
The accounting profession 35
Accounting principles and practices 35
Summary France 40
The Netherlands 40
Introduction to the Dutch business environment 41
Legislative regulations 42
The accounting profession 45
Accounting and reporting guidelines 46
Accounting principles and practices 47
Summary The Netherlands 51
Summary Europe I 52
References 52
Appendix: German, French and Dutch pro forma j
financial statements 53 j
3 Europe II 62 ]
Accounting in Scandinavian countries 62
Accounting in Denmark 62
Legislative regulations 63
The accounting profession 65
Accounting principles and practices 66
Summary — Denmark 69
Accounting in Finland 69
Accounting theory 70
Legislative regulations 71
The accounting profession 72
Accounting principles and practices 73
Summary — Finland 75
Accounting in Sweden 75
Legislative regulations 76
The accounting profession 77
Accounting principles and practices 77
Summary Sweden 80
Accounting in Norway 81
Legislative regulations 81
The accounting profession 82
Accounting principles and practices 82
Summary Norway 85
References 85
Appendix: typical Nordic financial statement formats 86
4 Europe HI 88
Accounting in Belgium 88
Accounting in Italy 91
Accounting in Greece 93
Accounting in Spain 95
Accounting in Portugal 97
Accounting in Switzerland 99
Accounting in Austria 102
Summary 103
References 104
5 Accounting in the United States of America 105
Introduction to the USA 105
Introduction to the American business environment 106
Legislative regulations 108
The FASB Conceptual Framework 112
Standard setting and the AICPA 115
Other accounting bodies 117
Accounting practices 118
Audit requirements 125
Published financial statements 126
Summary 129
References 130
6 Accounting In Japan 132
Introduction to Japan 132
Introduction to the Japanese business environment 133
Legislative regulations 135
Influence of the tax system 139
Accounting profession 141
Culture 143
Accounting principles and practices 145
Published financial statements 150
Reporting under the Securities and Exchange Law 152
Summary 158
References 159
7 Accounting in the United Kingdom 160
Introduction to the UK 160
The UK business environment 161
Legislative regulations 162
Accounting standards 168
Accounting practices 176
Cashflow statements 185
Summary 186
References 187
Appendix: illustrative examples 188
8 Accounting problems of developing countries 195
Introduction 195
What is a developing country? 196
What constitutes development? 198
Accounting needs of developing countries 199
Influence of colonialism 205
Links with developed countries 206
International and regional organizations 211
Accounting in developing countries 213
Summary 220
References 221
Appendix: United Nations country classification 222
9 Accounting problems of Eastern Europe 223
Introduction 223
Accounting in centrally planned economies 224
Accounting developments 229
Role of the developed countries 236
Accounting in reforming countries 238
Summary 245
References 246
Appendix 1: the expanding European Community 248
Appendix 2: Eastern Europe today 249
I
10 International accounting harmonization 250 j
Introduction 250 :
Arguments supporting harmonization 251
Obstacles and deterrents to harmonization 255
Public sector organizations 258
Private sector organizations 263
Summary 271
References 272
11 Technical issues I 273
Introduction 273
Group accounts 274
Foreign currency translation 289
Segmental reporting 294
Summary 311
References 311
12 Technical issues II 312
Introduction 312
Deferred tax 312
Leasing 320
Stocks (inventories) and long term contracts 325
Research and development 328
Post retirement benefits 331
Other technical issues 341
Summary 347
References 347
13 Analysis and interpretation of foreign financial
statements 348
Introduction 348
Problems for preparers 349
Problems for users 350
Culture 384
Summary 386
References 387
Discussion questions 389
Questions related to Chapter 1 389
Questions related to Chapters 2 7 389
Questions related to Chapters 8 10 390
Questions related to Chapters 11 13 392
Index 393
|
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| illustrated | Illustrated |
| indexdate | 2024-07-09T17:57:46Z |
| institution | BVB |
| isbn | 0412608308 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007157615 |
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| physical | X, 411 S. graph. Darst., Kt. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Internat. Thomson Business Press |
| record_format | marc |
| spelling | Lawrence, Steve Verfasser aut International accounting Steve Lawrence 1. ed. London [u.a.] Internat. Thomson Business Press 1996 X, 411 S. graph. Darst., Kt. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Comptabilité comparée ram Entreprises multinationales - Comptabilité ram Internationalisatie gtt Vergelijkende economie gtt Globalisierung Multinationales Unternehmen Comparative accounting International business enterprises Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007157615&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lawrence, Steve International accounting Accountancy gtt Comptabilité comparée ram Entreprises multinationales - Comptabilité ram Internationalisatie gtt Vergelijkende economie gtt Globalisierung Multinationales Unternehmen Comparative accounting International business enterprises Accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4120509-1 |
| title | International accounting |
| title_auth | International accounting |
| title_exact_search | International accounting |
| title_full | International accounting Steve Lawrence |
| title_fullStr | International accounting Steve Lawrence |
| title_full_unstemmed | International accounting Steve Lawrence |
| title_short | International accounting |
| title_sort | international accounting |
| topic | Accountancy gtt Comptabilité comparée ram Entreprises multinationales - Comptabilité ram Internationalisatie gtt Vergelijkende economie gtt Globalisierung Multinationales Unternehmen Comparative accounting International business enterprises Accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| topic_facet | Accountancy Comptabilité comparée Entreprises multinationales - Comptabilité Internationalisatie Vergelijkende economie Globalisierung Multinationales Unternehmen Comparative accounting International business enterprises Accounting Rechnungswesen Internationaler Vergleich |
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