Interpreting European financial statements : towards 1992
著者
書誌事項
Interpreting European financial statements : towards 1992
Butterworths, 1989
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注記
Companion volume to: Interpreting US financial statements
Includes index
内容説明・目次
内容説明
As we move towards an integrated Europe, more and more British companies are merging with, acquiring or investing in companies in other European countries. This book examines the differences in financial reporting between the UK and other European countries. It summarizes the requirements of the main EC member states, and includes examples of actual financial statements to illustrate points made in the text.
目次
- Causes of European differences
- main areas of differences
- groupings of countries in Europe
- harmonisation of financial reporting in the EC
- asset valuation problems
- income measurement problems
- group accounting problems
- summarizing the differences and similarities
- examples.
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