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
大学図書館所蔵 全68件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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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