European accounting guide:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Gaithersburg [u.a.]
Aspen Publ.
2001
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 1712 S. |
| ISBN: | 015607236X |
Internformat
MARC
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| 245 | 1 | 0 | |a European accounting guide |c ed. by David Alexander ... |
| 246 | 1 | 3 | |a Miller European accounting guide |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Gaithersburg [u.a.] |b Aspen Publ. |c 2001 | |
| 300 | |a XVII, 1712 S. | ||
| 336 | |b txt |2 rdacontent | ||
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-009400752 | ||
Datensatz im Suchindex
| _version_ | 1804128572154052608 |
|---|---|
| adam_text | Contents
An Overview of European Accounting 1
1. Introduction 1
2. Institutional Influences on European Accounting 4
3. Cultural Influences on European Accounting 6
4. The Non European Influences 10
5. The EU Directives 13
6. Toward European Generally Accepted Accounting Principles? 20
Austria 26
Helmut Maukner
Country Highlights 26
1. Background 28
2. The Form and Content of Published Financial Statements 30
3. Accounting Principles and Practices 45
4. Expected Future Developments 58
Financial Statements of Austria Tabak AG 59
Belgium 96
Ann Jorissen
Country Highlights 96
1. A Brief History of Belgian Accounting Legislation 98
2. The Form and Content of Published Financial Statements
and Notes 110
3. Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst 114
4. Expected Future Developments 142
Useful Addresses 143
Financial Statements of Bekaert 145
Denmark 169
Carsten K. Hansen
Ole S0rensen
Country Highlights 169
1. Background 171
2. The Form and Content of Published Financial Statements 182
3. Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst 190
4. Expected Future Developments 204
Useful Addresses 205
Financial Statements of H. Lundbeck A/S 207
xii European Accounting Guide
Finland 256
Salme Nasi
Aila Virtanen
Country Highlights 256
1. Background 258
2. Accounting Policies and Practices in Individual Companies
Accounts 263
3. Accounting Policies and Practices for Consolidated Accounts 272
Financial Statements 279
Appendix A: The Layouts of the Profit and Loss Account and
the Balance Sheet in Finland (in Finnish and in English) of KPA 280
Appendix B: Financial Statements of the Tamfelt Group 284
France 303
Jean Claude Scheid
Peter Walton
Country Highlights 303
1. Background 304
2. The Form and Content of Published Accounts 318
3. Measurement Policies: Implications for the Analyst 324
4. Expected Future Developments 333
Useful Addresses 333
Financial Statements of Groupe Pernod Ricard 335
Germany 358
Giinter Seckler
Country Highlights 358
1. Background 360
2. The Form and Content of Published Financial Statements 366
3. Accounting Policies and Practices: Implications for the Analyst 382
4. Recent and Expected Future Developments 401
Useful Addresses 403
Exhibits 404
Financial Statements of SAP Aktiengeselischaft 419
Greece 460
Dinos Michalatos
Country Highlights 460
1. Background 461
2. The Form and Content of Published Financial Statements 466
3. Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst 469
4. Expected Future Developments 478
Useful Addresses 478
Contents xiii
Italy 520
Stefano Zambon
Country Highlights 520
1. Background 520
2. The Accounting Profession, Audit, and Standards
in Today s Italy 544
3. The Form and Content of Financial Reporting in Italy 576
4. Rules, Policies, and Practices of Accounting Valuations in Italy 576
Useful Addresses 623
Financial Statements of Merloni Elettrodomestici S.P.A. 625
Luxembourg 668
Gerd H. Gebhard
Country Highlights 668
1. Background 670
2. Audit and Publication 675
3. Accounting Principles and Practices 678
4. Recent and Future Developments 683
Useful Addresses 686
Financial Statements 687
The Netherlands 693
Martin N. Hoogendoorn
Country Highlights 693
1. Background 694
2. The Form and Content of Published Financial Statements 704
3. Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst 719
4. Expected Future Developments 752
Useful Address 753
Appendix A: Comparisons with IASC Standards and U.S. GAAP 754
Appendix B: Directives and Dutch Legislation 759
Financial Statements of DSM N.V. 767
Portugal 803
Leonor Fernandes Ferreira
Country Highlights 803
1. Background 805
2. The Form and Content of Published Financial Statements 819
3. Accounting Principles, Policies, and Practices in Valuation
and Income Measurement 823
4. Expected Future Developments 844
Useful Addresses 845
Financial Statements of Sonae Investimentos, S.G.P.S., S.A. 847
xiv European Accounting Guide
Republic of Ireland 872
Aileen Pierce
Niamh Brennan
Country Highlights 872
1. Background 874
2. Legal Regulation 874
3. Irish Stock Market 880
4. Irish Accounting Profession 881
5. Form and Content of Published Financial Statements in Ireland 890
6. Concluding Remarks 920
Useful Addresses 921
Financial Statements of CRH 923
United Kingdom 956
Margaret Lamb
Country Highlights 956
1. Context for Financial Reporting 958
2. Regulation of Financial Reporting 969
3. Financial Reporting in Practice 980
4. Expected Future Developments 993
Useful Addresses 998
Financial Statements of Bunzl pic 1001
Common Appendix 1035
Aileen Pierce
Niamh Brennan
Margaret Lamb
Stock Exchange and Professional Accounting Requirements
Applying in Both the Republic of Ireland and the United Kingdom
Spain 1110
Francisco J. Martinez
Country Highlights 1110
1. Background 1112
2. The Form and Content of Annual Accounts 1121
3. Accounting Principles and Policies in Valuation and Income
Measurement 1135
4. Expected Future Developments 1151
Useful Addresses 1152
Appendix A: Required Structures of the Balance Sheet and the
Profit and Loss Account, According to the Companies
Reform Act of 1989 and the Companies Act of 1989 1153
Appendix B: Model of Accounts According to the 1990 General
Accounting Plan (in Spanish and EnelisrA 11S7
Contents xv
Sweden 1202
Sigvard Heurlin
Erling Peterssohn
Country Highlights 1202
1. Background 1202
2. The Form and Content of Published Financial Statements 1212
3. Accounting Principles and Practices in Valuation and Income
Measurement 1215
4. Main Differences Between Swedish GAAP and IAS 1232
5. Expected Future Developments 1234
Financial Statements of SCA 1237
Iceland 1258
Stefan Svavarsson
Country Highlights 1258
1. Background 1260
2. Publication and Auditing 1263
3. Accounting Principles and Practices 1265
4. Future Developments 1280
Useful Addresses 1281
Financial Statements of Hampidian PLC 1283
Norway 1294
Atle Johnsen
Aasmund Eilifsen
Country Highlights 1294
1. Background 1295
2. The Form and Content of Published Financial Statements 1308
3. Accounting Policies and Practices in Valuation and Income
Measurement 1311
4. Future Developments 1316
Financial Statements of Orkla ASA 1317
Switzerland 1342
Bernard Raffournier
Country Highlights 1342
1. Background 1344
2. The Form and Content of Published Financial Statements 1350
3. Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst 1359
4. Expected Future Developments 1375
Useful Addresses 1375
Financial Statments of Georg Fischer Ltd. 1377
xvi European Accounting Guide
Turkey 1408
Unal Tekinalp
Country Highlights 1408
1. Background 1410
2. The Form and Content of Published Financial Statements 1416
3. Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst 1420
4. Expected Future Developments 1437
Financial Statements on Kordsa Kord Bezi Sanayhi ve
Ticaret A.S. 1439
Eastern Europe: Overview 1474
Derek Bailey
David Alexander
Baltic States 1481
Jaan Alver
Lehte Alver
Jonas Mackevicius
Vilma Paupa
1. Background 1481
2. The Form and Content of Published Financial Statements 1490
3. Accounting Policies and Practices in Valuation
Measurement 1493
4. Expected Future Developments 1496
Financial Statements (Estonian Format) 1499
The Czech Republic 1505
Jan Dolezal
1. Background 1505
2. The Form and Content of Published Financial Statements 1507
3. Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst 1509
4. Expected Future Developments 1515
Useful Address 1516
Financial Statements (a sample Czech company) 1517
Hungary 1528
Maria Borda
Country Highlights 1528
1. The History of Accounting Development 1530
2. The Form and Content of Published Financial Statements 1545
3. Accounting Policies and Practices in Valuation and
Income Measurement 1561
4. Recent and Expected Future Develornnents 1^7*
Contents xvii
Useful Address 1577
Financial Statements of Hungaria Kft. 1579
Poland 1596
Alicja Jaruga
Marek Schroeder
1. Background 1596
2. The Form and Content of Published Financial Statements 1603
3. Accounting Policies and Practices in Valuation and
Income Measurement 1613
4. Expected Future Developments 1617
Useful Addresses 1619
Financial Statements (sample Polish company) 1621
Commonwealth of Independent States: Overview 1628
Derek Bailey
David Alexander
Belarus 1630
Dmitri Pankov
1. Background 1630
2. The Form and Content of Accounting Statements 1637
3. Accounting Policies in Valuation and Income
Measurement 1640
4. Expected Future Developments 1640
Useful Addresses 1641
Russian Federation 1642
Yaraslav V. Sokolov
Valery V. Kovalev
Svetlana M. Bychkova
Irina A. Smirnova
1. Background 1642
2. The Form and Content of Published Financial Statements 1663
3. Rules for Valuation and Income Measurement 1665
4. Expected Future Developments 1669
Financial Statements (sample Russian company) 1675
Index 1685
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| geographic_facet | Europa |
| id | DE-604.BV013752004 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:51:22Z |
| institution | BVB |
| isbn | 015607236X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009400752 |
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| physical | XVII, 1712 S. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| publisher | Aspen Publ. |
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| spelling | European accounting guide ed. by David Alexander ... Miller European accounting guide 4. ed. Gaithersburg [u.a.] Aspen Publ. 2001 XVII, 1712 S. txt rdacontent n rdamedia nc rdacarrier Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Europa (DE-588)4015701-5 gnd rswk-swf Europa (DE-588)4015701-5 g Rechnungswesen (DE-588)4048732-5 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Alexander, David 1947- Sonstige (DE-588)132878550 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009400752&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | European accounting guide Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4120509-1 (DE-588)4015701-5 |
| title | European accounting guide |
| title_alt | Miller European accounting guide |
| title_auth | European accounting guide |
| title_exact_search | European accounting guide |
| title_full | European accounting guide ed. by David Alexander ... |
| title_fullStr | European accounting guide ed. by David Alexander ... |
| title_full_unstemmed | European accounting guide ed. by David Alexander ... |
| title_short | European accounting guide |
| title_sort | european accounting guide |
| topic | Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd |
| topic_facet | Rechnungswesen Internationaler Vergleich Europa |
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