European accounting:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London
Pitman
1993
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | VIII, 244 S. graph. Darst. |
| ISBN: | 027360113X |
Staff View
MARC
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Record in the Search Index
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|---|---|
| adam_text | CONTENTS Preface ix
1 Variations in International Accounting 1
Introduction 1
Dlustrations of National Accounting Differences 1
The Pressure to Reduce Variation 4
Factors that Determine National Practice 10
Classification Systems for National Accounting
Practices 16
Pioneering Work 17
Systematic Cluster Studies 18
A Tested Judgmental Approach 19
Some Problems with Classification Systems 22
Conclusion 22
References 24
2 National and International Sources
of Authority 28
Abbreviations 28
Introduction 29
National Sources of Authority 29
A Classification System for National Modes of
Regulation 34
International Sources of Authority 37
The Audit Role 47
Auditing in the Multinational Enterprise 50
The Internal Accounting Firms and the
Accounting Profession 53
Conclusion 59
References 59
3 An Overview of Areas of Difference in
International Accounting Practice 63
Introduction 63
Accounting Conventions 64
Presentation 66
Consolidated Accounts 69
Goodwill 73
Foreign Currency Translation 75
Inflation 83
Tangible Fixed Assets 85
Research and Development 86
Stock and Work in Progress 87
Leases 88
Deferred Taxation 91
Pension Plans 94
Post Balance Sheet Events 95
Conclusion 95
References 95
4 Belgium 97
Abbreviations 97
Introduction 97
Accounting Regulation 97
The Accounting Profession 98
Auditing 99
Conventions 99
Presentation 100
Consolidation 102
Goodwill 103
Foreign Currency Translation 103
Inflation Accounting 104
Fixed Assets 104
Research and Development 104
Stock and Work in Progress 104
Leasing 105
Deferred Taxation 105
Pension Obligations 105
Conclusion 105
References 105
5 Denmark 106
Abbreviations 106
Introduction 106
Regulations 106
vl Contents
The Auditing Profession 107
Auditing 107
Conventions 108
Presentation 108
Consolidation 108
Goodwill 109
Foreign Currency Translation 110
Inflation Accounting 110
Tangible Fixed Assets 110
Research and Development 111
Stock and Work in Progress 111
Leasing 111
Deferred Taxation 112
Pensions 112
Post Balance Sheet Events 112
Conclusion 112
References 112
6 France 113
Abbreviations 113
Introduction 113
Accounting Legislation 113
Accounting Profession 115
Auditing 116
Conventions 117
Presentation 118
Consolidation of Accounts 123
Goodwill 123
Foreign Currency Translation 124
Accounting for Inflation 124
Tangible Fixed Assets 125
Research and Development 125
Stock and Work in Progress 126
Leasing 126
Deferred Taxation 126
Pension Funds 126
Post Balance Sheet Events 126
Conclusion 127
References 127
7 Germany 128
Abbreviations 128
Introduction 128
Accounting Regulations 128
The Accounting Profession 130
Auditing 131
Conventions 131
Presentation 133
Consolidation 134
Goodwill 134
Foreign Currency 135
Inflation Accounting 135
Tangible Fixed Assets 136
Research and Development 137
Stock and Work in Progress 137
Leasing 137
Deferred Taxation 138
Pensions 138
Post Balance Sheet Events 139
Conclusion 139
References 139
8 Greece 141
Abbreviations 141
Introduction 141
Accounting Regulation 141
The Accounting Profession 141
Auditing 142
Conventions 142
Presentation 142
Consolidation 143
Goodwill 143
Foreign Currency Translation 143
Inflation Accounting 143
Fixed Assets 144
Research and Development 144
Stock and Work in Progress 144
Leasing 144
Deferred Taxation 144
Pensions I44
Conclusion 145
References 145
9 Ireland 146
Abbreviations 146
Introduction 146
Regulation 146
The Accounting Profession 147
Auditing I47
Conventions 148
Presentation 148
Consolidation 148
Goodwill 148
Foreign Currency Translation 148
Inflation Accounting 148
Fixed Assets 148
Research and Development 149
Stock and Work in Progress 149
Leasing 149
Deferred Taxation 149
Pensions 149
Post Balance Sheet Events 149
Conclusion 149
References 150
10 Italy 151
Abbreviations 151
Introduction 151
Accounting Regulation 151
The Accounting Profession 151
Auditing 152
Accounting Conventions 152
Presentation 153
Consolidation 153
Goodwill 154
Foreign Currency Translation 155
Inflation Accounting 155
Fixed Assets 155
Research and Development 155
Stock 155
Leasing 156
Deferred Taxation 156
Pensions 156
Conclusion 156
References 156
11 Luxembourg 157
Abbreviations 157
Introduction 157
Accounting Regulation 157
Accounting Profession 157
Auditing 158
Conventions 158
Presentation 158
Consolidation 159
Goodwill 159
Foreign Currency Translation 159
Inflation Accounting 159
Fixed Assets 159
Research and Development 159
Stock 160
Leasing 160
Deferred Taxation 160
Pension Costs 160
Contents vii
Post Balance Sheet Events 160
Conclusion 160
References 160
12 The Netherlands 161
Abbreviations 161
Introduction 161
Accounting Regulation 161
The Accounting Profession 162
Auditing 163
Conventions 163
Presentation 163
Consolidation 163
Goodwill 164
Foreign Currency 164
Inflation Accounting 165
Fixed Assets 166
Research and Development 167
Stock and Work in Progress 167
Leasing 167
Deferred Taxation 168
Pension Liabilities 168
Conclusion 168
References 169
13 Portugal 170
Abbreviations 170
Introduction 170
Legal Framework 170
The Accounting Profession 171
Auditing 171
Conventions 172
Presentation 173
Consolidation of Accounts 175
Goodwill 177
Foreign Currency Translation 177
Accounting for Inflation 177
Fixed Assets 177
Research and Development 178
Inventories 178
Leasing 178
Deferred Taxation 179
Pension Funds 180
Conclusion 180
References 180
14 Spain 181
Abbreviations 181
viii Contents
Introduction 181
Accounting Regulation 181
The Accounting Profession 182
Auditing 182
Conventions 183
Presentation 185
Consolidation 187
Goodwill 187
Foreign Currency Translation 188
Inflation Accounting 188
Fixed Assets 188
Research and Development 189
Stock and Work in Progress 189
Leasing 189
Deferred Taxation 189
Pensions 189
Post Balance Sheet events 190
Conclusion 190
References 190
15 Sweden 191
Abbreviations 191
Introduction 191
Accounting Regulations 191
The Accounting Profession 192
Auditing 193
Conventions 193
Presentation 193
Consolidated Accounts 195
Goodwill 196
Foreign Currency Translation 197
Inflation Accounting 197
Tangible Fixed Assets 198
Research and Development 198
Stock and Work in Progress 198
Leasing 199
Deferred Taxation 199
Pensions 199
Post Balance Sheet Events 199
Conclusion 200
References 200
16 The United Kingdom 201
Abbreviations 201
Introduction 201
The Accounting Profession 201
Accounting Regulations 202
Auditing 204
Accounting Conventions 204
Presentation 205
Group Accounts 207
Goodwill 209
Foreign Currency Translation 209
Inflation Accounting 209
Fixed Assets 210
Research and Development 211
Stock and Work in Progress 212
Leasing 212
Deferred Taxation 213
Pensions 213
Post Balance Sheet Events 213
Conclusion 213
References 214
17 Eastern Europe 215
Introduction 215
Distinctive Features of Socialist Accounting 215
The Accounting Profession 217
Joint Ventures 219
Conclusion 220
References 220
18 International Analysis of Accounts 222
Introduction 222
The Demand for International Comparisons 222
The Usefulness of Accounts 223
Access to and Timing of Accounts 224
Language and Terminology 224
Currency Problems 226
Format and Disclosure Differences 227
Accounting Conventions 227
Cultural Differences 227
Conclusion 228
References 228
Author index 231
Subject index 237
|
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| geographic | Europa (DE-588)4015701-5 gnd |
| geographic_facet | Europa |
| id | DE-604.BV011310951 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:07:35Z |
| institution | BVB |
| isbn | 027360113X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007598152 |
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| owner_facet | DE-91 DE-BY-TUM DE-83 DE-11 DE-2070s DE-188 |
| physical | VIII, 244 S. graph. Darst. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | Pitman |
| record_format | marc |
| spelling | Blake, John Verfasser aut European accounting John Blake ; Oriol Armat London Pitman 1993 VIII, 244 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Europa (DE-588)4015701-5 gnd rswk-swf Europa (DE-588)4015701-5 g Rechnungswesen (DE-588)4048732-5 s DE-188 Armat, Oriol Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007598152&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Blake, John Armat, Oriol European accounting Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4015701-5 |
| title | European accounting |
| title_auth | European accounting |
| title_exact_search | European accounting |
| title_full | European accounting John Blake ; Oriol Armat |
| title_fullStr | European accounting John Blake ; Oriol Armat |
| title_full_unstemmed | European accounting John Blake ; Oriol Armat |
| title_short | European accounting |
| title_sort | european accounting |
| topic | Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Rechnungswesen Europa |
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