FEE analysis of European accounting and disclosure practices, 1992
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書誌事項
FEE analysis of European accounting and disclosure practices, 1992
Routledge, 1992
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注記
"Further analysis of the FEE European survey of published accounts 1991 database, focusing on differences in the practice of listed and unlisted companies."
Includes index
内容説明・目次
内容説明
The "1992 FEE Analysis" is a further investigation of accounting and disclosure practices of European companies based on information collected for the FEE publication, "FEE European Survey of Published Accounts 1991". The first section compares behaviour of listed and unlisted companies while the second focuses on particular accounting and disclosure practices by companies in different industrial sectors. The "FEE Analysis" covers the 1989 financial statements of almost 450 companies from 15 European countries - 11 EC countries and four EFTA countries - and five industrial sectors - construction, pharmaceuticals/chemicals, manufacturing, trading and services. It thus provides a cross-border comparison of the behaviour of listed and unlisted companies in the various European countries and specific treatments in various industrial sectors. In analyzing the information gathered for the "Survey" between listed and unlisted companies, the objective is to determine whether there is evidence of differences in their practices.
目次
Executive Summary Part A: Analysis of listed and unlisted companies 3. Availability of Financial Statements 4. Change of Accounting Policies 5. Accounting and Valuation of Intangibles 6. Valuation of Fixed and Current Assets 7. Off-Balance Sheet Commmitments, Leasing and Complex Financial Instruments 8. Pension Provisions 9. Foreign Currency Translation Part B: Special Financial Treatments 10. Long Term Contracts, Off-Balance Sheet Commitments in the Construction Industry 11. Research and Development, Concessions, Patents, Licences, Trademarks and similar Rights and Assets in the Pharmaceutical/Chemical Industry 12. Intangibles in the Service Industry.
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