International group accounting : issues in European harmonization
著者
書誌事項
International group accounting : issues in European harmonization
（Series on international accounting and finance）
Routledge, 1993
2nd ed
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注記
Previous title: International group accounting : international harmonisation and the Seventh EEC Directive
Includes bibliographical references and index
内容説明・目次
内容説明
Recent years have seen a steady process of harmonization of company law in EC countries in accordance with the EC Seventh Directive on national consolidation practices. Its implementation in 1990 has had important implications for accounting practices throughout Europe. What impact will this process have on countries whose companies trade in Europe and have subsidiaries there? This revised edition evaluates state of the art and implementation problems in EC countries, and explores the major issues involved. These include merger accounting, principles of consolidation, foreign currency, foreign currency translation, information disclosure, and the concept of goodwill. In the final part the book discusses practice as wlel as the major implications and differences between group accounting in Japan and the US. The material presented here is by some of the leading experts from around the EC who have a first-hand understanding of the legal, economic and cultural influences on accounting practice in their respective countries.
目次
- Part 1 European accounting harmonization and the Seventh Directive: the Seventh Directive on consolidated accounts and company law harmonisation in the EC
- a true and fair view in consolidated accounts
- the EC Seventh Directive - an overview of implementation. Part 2 Comparative European accounting - impact and relevance of the Seventh Directive: Belgium
- Denmark
- France
- Germany
- an empirical study
- Greece
- Ireland
- Italy
- Luxembourg
- Netherlands
- Portugal
- Spain
- United Kingdom. Part 3 Relevance of the Seventh Directive to countries outside the European Community: Switzerland
- United States of America
- Japan. Part 4 International group accounting issues: international aspects of accounting for goodwill and mergers
- foreign currency translation
- segment reporting
- voluntary disclosures by UK multinationals. Part 5 Measuring European harmonization: measuring international harmonization and standardization.
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