The Spicer & Oppenheim guide to financial statements around the world
著者
書誌事項
The Spicer & Oppenheim guide to financial statements around the world
Wiley, c1989
- : pbk.
- タイトル別名
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Guide to financial statements around the world
Spicer and Oppenheim guide to financial statements around the world
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内容説明・目次
内容説明
This book is a complete, up-to-date and authoritative guide to financial statements in the most important countries in the world for incorporated businesses. Extremely important to the investment community and corporate financial executives, financial statements vary from country to country in form, content and meaning. As the global economy takes shape, this information is more and more vital for investment and M&A activity. The guide has been prepared to give a brief description and explanation of the accounting and reporting practices in 39 selected countries. Its layout, by country and then by subject matter, is designed to show the financial reporting procedures used in each country and to facilitate comparisons of procedures by similar subject headings. A useful introduction will give an overview of the main systems of accounting in use. The overall benefit will be an understanding of the meaning of the information presented in financial statements. The
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