European accounting guide:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Aspen
2003
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Table of contents Inhaltsverzeichnis |
| Beschreibung: | At head of title: Miller. -- Includes index. |
| Beschreibung: | Getr. Zähl. |
| ISBN: | 0735541469 |
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| 250 | |a 5. ed. | ||
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Datensatz im Suchindex
| _version_ | 1804132862619811840 |
|---|---|
| adam_text | Contents
Chapter 1: An Overview of European Accounting 1.01
Introduction
Institutional Influences on European Accounting
Cultural Influences on European Accounting
The Non European Influences
The EU Directives
Toward European Generally Accepted Accounting Principles?
Chapter 2: Austria 2.01
Roman Rohatschek
Helmut Maukner
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Principles and Practices
Expected Future Developments
Appendix A: Summary IAS Comparison Table
Financial Statements of Austria Tabak AG
Chapter 3: Belgium 3.01
Ann Jorissen
Country Highlights
A Brief History of Belgian Accounting Legislation
The Form and Content of Published Financial Statements and Notes
Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst
Expected Future Developments
Useful Addresses
2001 Financial Statements of Lotus Bakeries Group
Chapter 4: Denmark 4.01
Carsten K. Hansen
Ole S0rensen
Country Highlights
Background
Reporting Classes and the Form and Content of the Annual Report
Recognition and Measurement—Selected Issues
Expected Future Developments
Useful Addresses
Financial Statements of H. Lundbeck A/S
xii European Accounting Guide
Chapter 5: Finland 5.01
Salme Näsi
Aila Virtanen
Country Highlights
Background—A Brief History of Accounting in Finland from the
Nineteenth Century to the Present Day
Accounting Policies and Practices in Individual Companies Accounts
Accounting Policies and Practices for Consolidated Accounts
Appendix A: Summary LAS Comparison Table
Financial Statements of the Tamfelt Group
Appendix 1: The Layouts of the Profit and Loss Account and the
Balance Sheet in Finland (in Finnish and in English)
Appendix 2: 2001 Financial Statements of the Tamfelt Group
Chapter 6: France 6.01
Jean Claude Scheid
Peter Walton
Country Highlights
Background
The Form and Content of Published Accounts
Measurement Policies: Implications for the Analyst
Expected Future Developments
Useful Addresses
Appendix A: Summary LAS Comparison Table
2001 Financial Statements of Pernod Ricard
Chapter 7: Germany 7.01
Günter Seckler
Christian Voss
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices: Implications for the Analyst
Recent and Expected Future Developments
Useful Addresses
Appendix A: IAS Comparison Table
2001 Financial Statements of Berentzen Gruppe AG
Chapter 8: Greece 8.01
Dinos Michalatos
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices in Valuation and Income
Measurement: Lmplications for the Analyst
Contents xiii
Greece s Accounting and Auditing Milestones
Acknowledgment
Useful Addresses
2001 Financial Statements of M.J. Maillis S.A.
Chapter 9: Italy 9.01
Stefano Zambon
Country Highlights
Historical and Economic Background of Accounting in Italy
The Accounting Profession, Audit, and Standards in Today s Italy
The Form and Content of Financial Reporting in Italy
Rules, Policies, and Practices of Accounting Valuations in Italy
Expected Future Developments
Useful Addresses
Appendix A: Summary IAS Comparison Table
Financial Statements of Merloni Elettrodomestici S.p.A.
Chapter 10: Luxembourg 10.01
GerdH. Gebhard
Country Highlights
Background
Audit and Publication
Accounting Principles and Practices
Recent and Future Developments
Bibliography
Useful Addresses
Appendix A: Summary LAS Comparison Table
Financial Statements
Chapter 11: The Netherlands 11.01
Martin N. Hoogendoorn
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst
Expected Future Developments
Useful Address
Appendix A: Summary IAS Comparison Table
2001 Financial Statements of DSM N.V.
Chapter 12: Portugal 12.01
Leonor Fernandes Ferreira
Country Highlights
Background
The Form and Content of Published Financial Statements
xiv European Accounting Guide
Accounting Principles, Policies, and Practices in Valuation and
Income Measurement
Expected Future Developments
Useful Addresses
2001 Financial Statements of Sonae, S.G.P.S., S.A.
Chapter 13: Republic of Ireland 13.01
Aileen Pierce
Niamh Brennan
Country Highlights
Background
Legal Regulation
Irish Stock Exchange
Irish Accounting Profession
Form and Content of Published Financial Statements in Ireland
Concluding Remarks
Useful Addresses
2001 Financial Statements of CRH plc
Chapter 14: United Kingdom 14.01
Margaret Lamb
Mark Whittington
Country Highlights
Context for Financial Reporting
Regulation of Financial Reporting
Financial Reporting in Practice
Expected Future Developments
Acknowledgments
Useful Addresses
2001 Financial Statements of Bunzl plc
Chapter 15: Common Appendix 15.01
Aileen Pierce
Niamh Brennan
Margaret Lamb
Mark Whittington
Stock Exchange and Professional Accounting Requirements
Applying in Both the Republic of Ireland and the United Kingdom
Summary IAS Comparison Table
Chapter 16: Spain 16.01
Francisco J. Martinez
Ana Zorio
Country Highlights
Background
Contents xv
The Form and Content of Annual Accounts
Accounting Principles and Policies in Valuation and Income
Measurement
Accounting Reform in Spain: Convergence Process with IFRS
Useful Addresses
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
Appendix B: Model of Accounts According to the 1990 General
Accounting Plan (in Spanish and English)
Appendix C: Summary IAS Comparison Table
Financial Statements of Gas Natural SDG, S.A.
Chapter 17: Sweden 17.01
Sigvard Heurlin
Erling Peterssohn
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Principles: Recognition, Measurement, and Disclosures
Summary Comparison Table
Expected Future Developments
2001 Financial Statements of SCA
Chapter 18: Iceland 18.01
Stefan Svavarsson
Country Highlights
Background
Publication and Auditing
Accounting Principles and Practices
Latest Developments
Useful Addresses
Appendix A: Summary IAS Comparison Table
Financial Statements of Hampidian Plc.
Chapter 19: Norway 19.01
Atle Johnsen
Aasmund Eilifsen
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices in Valuation and Income
Measurement
Future Developments
2001 Financial Statements of Orkla
xvi European Accounting Guide
Chapter 20: Switzerland 20.01
Bernard Raffoumier
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst
Expected Future Developments
Useful Addresses
Appendix A: Summary IAS Comparison Table
2001 Financial Statements of Georg Fischer Ltd.
Chapter 21: Turkey 21.01
Ünal Tekinalp
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst
Expected Future Developments
2001 Financial Statements of Kordsa
Chapter 22: Eastern Europe: Overview 22.01
David Alexander
Derek Bailey
Chapter 23: The Czech Republic 23.01
Jan Dolezal
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices in Valuation and Income
Measurement: Implications for the Analyst
Expected Future Developments
Useful Address
Appendix A: Summary IAS Comparison Table
Financial Statements (a sample Czech Company)
Chapter 24: Hungary 24.01
Maria Borda
Country Highlights
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices in Valuation and Income
Measurement
Recent and Expected Future Developments
Contents xvii
Useful Addresses
Appendix A: Summary IAS and HAR Comparison Table
Financial Statements
Chapter 25: Poland 25.01
Alicja Jaruga
Marek Schroeder
Background
The Form and Content of Published Financial Statements
Accounting Policies and Practices in Valuation and Income
Measurement
Expected Future Developments
Useful Addresses
Appendix A: Summary IAS Comparison Table
Financial Statements (sample Polish Company)
Chapter 26: Russian Federation 26.01
Yaraslav V. Sokolov
Välery V. Kovalev
Svetlana M. Bychkova
Irina A. Smirnova
Background
The Form and Content of Published Financial Statements
Rules for Valuation
System of Professional Certification in Russia
Expected Future Developments
Acknowledgment
Appendix A: Summary IAS Comparison Table
Financial Statements (sample Russian Company)
Index IND.01
|
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| spelling | European accounting guide ed. by David Alexander ... Miller European accounting guide 5. ed. New York, NY Aspen 2003 Getr. Zähl. txt rdacontent n rdamedia nc rdacarrier At head of title: Miller. -- Includes index. aAccounting zEurope aFinancial Statements zEurope aAccounting xStandards zEurope aComparative accounting Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf 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 Internationaler Vergleich (DE-588)4120509-1 s b DE-604 Alexander, David 1947- Sonstige (DE-588)132878550 oth Miller, Martin Alan 1938- Sonstige (DE-588)121838544 oth http://www.loc.gov/catdir/toc/fy042/2003283407.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012868111&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | European accounting guide |
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| title_exact_search | European accounting guide |
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| title_fullStr | European accounting guide ed. by David Alexander ... |
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