Comparative international accounting:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Harlow ; Munich [u.a.]
Financial Times/Prentice-Hall
2002
|
| Ausgabe: | 7. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | xix, 593 p. 25 cm |
| ISBN: | 0273655833 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV016409115 | ||
| 003 | DE-604 | ||
| 005 | 20031202 | ||
| 007 | t | ||
| 008 | 030102s2002 xxu|||| |||| 00||| eng d | ||
| 010 | |a 2001054847 | ||
| 020 | |a 0273655833 |9 0-273-65583-3 | ||
| 035 | |a (OCoLC)48248942 | ||
| 035 | |a (DE-599)BVBBV016409115 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 044 | |a xxu |c US | ||
| 049 | |a DE-703 |a DE-M382 |a DE-522 |a DE-523 |a DE-634 | ||
| 050 | 0 | |a HF5625 | |
| 082 | 0 | |a 657 |2 21 | |
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 245 | 1 | 0 | |a Comparative international accounting |c [edited by] Christopher Nobes, Robert Parker |
| 250 | |a 7. ed. | ||
| 264 | 1 | |a Harlow ; Munich [u.a.] |b Financial Times/Prentice-Hall |c 2002 | |
| 300 | |a xix, 593 p. |b 25 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 7 | |a Accountancy |2 gtt | |
| 650 | 4 | |a Change - Comptabilité | |
| 650 | 4 | |a Comptabilité | |
| 650 | 4 | |a Comptabilité comparée | |
| 650 | 4 | |a Entreprises multinationales - Comptabilité | |
| 650 | 7 | |a Financiële verslaglegging |2 gtt | |
| 650 | 7 | |a Internationale aspecten |2 gtt | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 1 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 1 | 1 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |D s |
| 689 | 1 | |8 1\p |5 DE-604 | |
| 700 | 1 | |a Nobes, Christopher |d 1950- |e Sonstige |0 (DE-588)124003281 |4 oth | |
| 700 | 1 | |a Parker, Robert Henry |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=010149033&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-010149033 | |
Datensatz im Suchindex
| _version_ | 1808588452878352384 |
|---|---|
| adam_text |
Contents
Contributors xv
Preface xvjj
Part I CONTEXT OF INTERNATIONAL ACCOUNTING
1 Introduction 3
Contents 3
Objectives 3
1.1 The scale of differences 3
1.2 The importance of comparative accounting 4
1.3 The nature and growth of MNEs 9
1.4 Choice of country studies 11
Summary 14
References 14
Useful websites 14
Questions 15
2 Causes of international differences 17
Contents 17
Objectives 17
2.1 Introduction 18
2.2 External environment and culture 18
2.3 Legal systems 20
2.4 Providers of finance 21
2.5 Taxation 25
2.6 The profession 27
2.7 Inflation 28
2.8 Theory 29
2.9 Accidents and external influences 29
2.10 Conclusion on the causes of international differences 30
Summary 31
References 31
Questions 32
v
3 Some major international differences in financial reporting 34
Contents 34
Objectives 34
3.1 Introduction 34
3.2 Fairness 35
3.3 Conservatism and accruals 36
3.4 Provisions and reserves 38
3.5 Valuation bases 40
3.6 Consolidation 42
3.7 Uniformity and accounting plans 44
3.8 Financial statements and their formats 46
Summary 49
References 49
Further reading 51
Questions 51
4 International classification of financial reporting 52
Contents 52
Objectives 52
4.1 Introduction 53
4.2 The nature of classification 53
4.3 Classifications by social scientists 53
4.4 Classifications in accounting 55
4.5 Extrinsic classifications 56
4.6 Intrinsic classifications 60
4.7 Developments related to the Nobes classification 66
Summary 68
References 69
Questions 71
5 International harmonization of accounting 72
Contents 72
Objectives 73
5.1 Introduction 73
5.2 Reasons for, obstacles to and measurement of harmonization 73
5.3 The International Accounting Standards Committee 77
5.4 Other international bodies 91
5.5 EU harmonization 93
Summary 99
Contents
References 99
Useful websites \ q \
Questions \ 02
6 The requirements of International Accounting Standards 103
Contents 103
Objectives 104
6.1 Introduction 104
6.2 The conceptual framework and some basic standards 104
6.3 Assets HO
6.4 Liabilities 113
6.5 Group accounting 115
6.6 Disclosures 116
Summary 117
References 118
Further reading 118
Questions 118
Appendix 6 An outline of the content of International
Accounting Standards 119
Part II COUNTRY STUDIES
Introduction to Part II 132
Further reading 132
Synoptic table of contents of Chapters 7 12 133
7 Financial reporting in the United Kingdom 134
Contents 134
Objectives 135
7.1 Influences on accounting 135
7.2 Companies and company law 1 35
7.3 The accountancy profession and accounting standards 140
7.4 Contents of annual reports of listed companies 146
7.5 Accounting principles and policies 148
7.6 Creative accounting 151
7.7 Consolidation and currency translation 152
7.8 Audit 153
7.9 Corporate social reporting and accounting for the environment 154
7.10 Differences from IAS 155
Summary 157
References 157
Further reading 159
Useful websites 159
Questions 160
Appendix 7 British Companies Act formats 161
8 Financial reporting in the United States 165
Contents 165
Objectives 166
8.1 Influences on accounting 166
8.2 Regulatory framework 167
8.3 Accounting standard setters 171
8.4 The conceptual framework 173
8.5 Contents of annual reports 176
8.6 Accounting principles 179
8.7 Consolidation 186
8.8 Audit 188
8.9 Differences from IAS 189
Summary 190
References and further reading 191
Useful websites 192
Questions 192
Appendix 8 Example of financial statements of an
SEC registered corporation: General Electric 193
9 Financial reporting in the Netherlands 195
Contents 195
Objectives 195
9.1 Influences on accounting 196
9.2 Companies and company law 197
9.3 The Enterprise Chamber 199
9.4 The accountancy profession and accounting standards 200
9.5 Contents of annual reports 201
9.6 Current cost versus historical cost 203
9.7 Accounting principles and policies 203
9.8 Consolidation and currency translation 204
9.9 Audit 205
9.10 Social reporting 206
Contents
9.11 Differences from IAS 207
Summary 207
References 208
Further reading 209
Useful websites 209
Questions 209
Appendix 9 Uniform formats for Dutch financial statements 210
10 Financial reporting in France 215
Contents 215
Objectives 216
10.1 Introduction 216
10.2 Influences on accounting 217
10.3 Institutional framework 217
10.4 Contents of annual reports 221
10.5 Accounting principles 223
10.6 Consolidation and currency translation 225
10.7 Audit 226
10.8 Differences from IAS 227
Summary 228
References 229
Further reading 230
Useful websites 230
Questions 230
Appendix 10.1 Contents of the Plan comptable general (relating to
financial accounting and reporting) 232
Appendix 10.2 Financial accounting chart of accounts, Classes 1 7 in the
Plan comptable general 233
Appendix 10.3 Formats for French financial statements 234
11 Financial reporting in Germany 239
Contents 239
Objectives 240
11.1 Introduction: the general characteristics of German accounting 240
11.2 Influences on accounting 241
11.3 Companies and other forms of organization 244
11.4 Accounting provisions for all businesses 247
11.5 Supplementary provisions for companies 249
11.6 Other contents of annual reports 254
us
11.7 Consolidation 256
11.8 Audit 259
11.9 Differences from IAS 259
Summary 261
References 262
Further reading 263
Useful websites 263
Questions 263
Appendix 11 Uniform formats for German financial statements 264
12 Financial reporting in Japan 267
Contents 267
Objectives 268
12.1 Introduction 268
12.2 Influences on accounting 269
12.3 Forms of business organization 270
12.4 Regulatory framework 271
12.5 The accountancy profession and accounting standards 273
12.6 Contents of annual reports 274
12.7 Accounting principles 278
12.8 Consolidation and currency translation 281
12.9 Audit 283
12.10 Differences from IAS 283
Summary 283
References 285
Further reading 286
Useful website 286
Questions 286
Appendix 12 Uniform formats for Japanese financial statements 287
13 Financial reporting in nine other important countries 291
Contents 291
Objectives 291
13.1 Introduction 292
13.2 Australia, Canada and Singapore 292
13.3 Denmark, Norway and Sweden 304
13.4 Italy, Spain and South Korea 308
Summary 314
References 315
Further reading 316
Useful websites 317
Questions 318
14 Financial reporting in Central and Eastern Europe
and in China 320
Contents 320
Objectives 320
14.1 Introduction 321
14.2 Central and Eastern Europe 321
14.3 The example of Poland 326
14.4 China 329
Summary 335
References 335
Useful websites 337
Questions 337
Part III ISSUES IN INTERNATIONAL ACCOUNTING
15 Liabilities 341
Contents 341
Objectives 341
15.1 Introduction 342
15.2 Creditors 343
15.3 Provisions 344
15.4 Employee benefits 348
15.5 Deferred tax 351
Summary 356
References 356
Questions 357
16 Consolidation 358
Contents 358
Objectives 359
16.1 Introduction 359
16.2 Rate of adoption 359
16.3 The concept of a 'group' 360
16.4 Harmonization 362
16.5 Definitions of group companies 368
xi
16.6 Publication requirements and practices 371
16.7 Techniques of consolidation 373
Summary 378
References 378
Further reading 379
Questions 379
17 Foreign currency translation 381
Contents 381
Objectives 382
17.1 Introduction 382
17.2 Translation of transactions 386
17.3 Introduction to the translation of financial statements 391
17.4 The US initiative 394
17.5 The temporal method versus the closing rate method 397
17.6 FAS 52 401
17.7 The UK approach 403
17.8 IAS 21 404
17.9 Continental Europe 405
1 7.10 The triumph of the closing rate method 405
17.11 Translation of the profit and loss account 406
17.12 Accounting for translation gains and losses 408
17.13 Research findings 410
17.14 An alternative to exchange rates? 414
Summary 414
References 415
Further reading 416
Questions 416
18 Segment reporting 418
Contents 418
Objectives 418
18.1 What is segment reporting? 419
18.2 The need for segment information 421
18.3 Disclosure regulations 424
18.4 Problems of segment identification 431
18.5 Evidence on the benefits of segment reporting 433
contents
Summary 440
References 441
Questions 443
Part IV ANALYSIS AND MANAGEMENT ISSUES
19 International financial analysis 447
Contents 447
Objectives 447
19.1 Introduction 448
19.2 Understanding differences in accounting 448
19.3 Disclosure practices in international financial reporting 452
19.4 Interpreting financial statements 459
19.5 Financial analysis and the capital market 462
Summary 466
References 467
Questions 468
20 International auditing 470
Contents 470
Objectives 470
20.1 Introduction 471
20.2 Reasons for the internationalization of auditing 473
20.3 Promulgating international standards 478
20.4 The international audit process 483
Summary 493
References 494
Further reading 494
Useful websites 495
Questions 495
21 International aspects of corporate income taxes 496
Contents 496
Objectives 496
21.1 Introduction 497
21.2 Tax bases 498
21.3 International tax planning 502
21.4 Transfer pricing 503
21.5 Tax systems 504
xiii
US
21.6 Harmonization 510
Summary 512 ;
References 513 [
Further reading 514
Questions 514
22 Managerial accounting 516
Contents 516
Objectives 516
22.1 Introduction 517
22.2 Currency and control 518
22.3 Variances and foreign exchange 522
22.4 Culture and management accounting 523
22.5 Control and performance 533
22.6 Looking forward 534
Summary 535
References 536
Questions 537
Glossary of abbreviations 539
Suggested answers to some of the end of chapter questions 544
Author index 565
Subject index 571 |
| any_adam_object | 1 |
| author_GND | (DE-588)124003281 |
| building | Verbundindex |
| bvnumber | BV016409115 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5625 |
| callnumber-raw | HF5625 |
| callnumber-search | HF5625 |
| callnumber-sort | HF 45625 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 QP 820 |
| ctrlnum | (OCoLC)48248942 (DE-599)BVBBV016409115 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 7. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV016409115</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20031202</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">030102s2002 xxu|||| |||| 00||| eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a">2001054847</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0273655833</subfield><subfield code="9">0-273-65583-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)48248942</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV016409115</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield><subfield code="a">DE-M382</subfield><subfield code="a">DE-522</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-634</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5625</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">21</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="245" ind1="1" ind2="0"><subfield code="a">Comparative international accounting</subfield><subfield code="c">[edited by] Christopher Nobes, Robert Parker</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">7. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Harlow ; Munich [u.a.]</subfield><subfield code="b">Financial Times/Prentice-Hall</subfield><subfield code="c">2002</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xix, 593 p.</subfield><subfield code="b">25 cm</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="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accountancy</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Change - Comptabilité</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Comptabilité</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Comptabilité comparée</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Entreprises multinationales - Comptabilité</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Financiële verslaglegging</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationale aspecten</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Comparative accounting</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">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</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="689" ind1="0" ind2="0"><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="1"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="D">s</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">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Nobes, Christopher</subfield><subfield code="d">1950-</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)124003281</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Parker, Robert Henry</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=010149033&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-010149033</subfield></datafield></record></collection> |
| id | DE-604.BV016409115 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-28T00:19:16Z |
| institution | BVB |
| isbn | 0273655833 |
| language | English |
| lccn | 2001054847 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010149033 |
| oclc_num | 48248942 |
| open_access_boolean | |
| owner | DE-703 DE-M382 DE-522 DE-523 DE-634 |
| owner_facet | DE-703 DE-M382 DE-522 DE-523 DE-634 |
| physical | xix, 593 p. 25 cm |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Financial Times/Prentice-Hall |
| record_format | marc |
| spelling | Comparative international accounting [edited by] Christopher Nobes, Robert Parker 7. ed. Harlow ; Munich [u.a.] Financial Times/Prentice-Hall 2002 xix, 593 p. 25 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Accountancy gtt Change - Comptabilité Comptabilité Comptabilité comparée Entreprises multinationales - Comptabilité Financiële verslaglegging gtt Internationale aspecten gtt Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Rechnungslegung (DE-588)4128343-0 s 1\p DE-604 Nobes, Christopher 1950- Sonstige (DE-588)124003281 oth Parker, Robert Henry Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010149033&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Comparative international accounting Accountancy gtt Change - Comptabilité Comptabilité Comptabilité comparée Entreprises multinationales - Comptabilité Financiële verslaglegging gtt Internationale aspecten gtt Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4120509-1 (DE-588)4128343-0 |
| title | Comparative international accounting |
| title_auth | Comparative international accounting |
| title_exact_search | Comparative international accounting |
| title_full | Comparative international accounting [edited by] Christopher Nobes, Robert Parker |
| title_fullStr | Comparative international accounting [edited by] Christopher Nobes, Robert Parker |
| title_full_unstemmed | Comparative international accounting [edited by] Christopher Nobes, Robert Parker |
| title_short | Comparative international accounting |
| title_sort | comparative international accounting |
| topic | Accountancy gtt Change - Comptabilité Comptabilité Comptabilité comparée Entreprises multinationales - Comptabilité Financiële verslaglegging gtt Internationale aspecten gtt Comparative accounting Rechnungswesen (DE-588)4048732-5 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Accountancy Change - Comptabilité Comptabilité Comptabilité comparée Entreprises multinationales - Comptabilité Financiële verslaglegging Internationale aspecten Comparative accounting Rechnungswesen Internationaler Vergleich Rechnungslegung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010149033&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT nobeschristopher comparativeinternationalaccounting AT parkerroberthenry comparativeinternationalaccounting |