Denmark
著者
書誌事項
Denmark
(European financial reporting / Stuart McLeay, series editor ; Simon Archer, associate editor)
Routledge, in association with the Institute of Chartered Accountants in England and Wales, 1993
大学図書館所蔵 全44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
Bibliography: p. [220]-222
内容説明・目次
内容説明
Part of the "European Financial Reporting" series, this is designed to be an authoritative guide to Danish accounting theory and practice. Accounting regulation is relatively new in Denmark and, despite close cultural links with its neighbours, the Danish accounting culture has a number of unique features. This aims to be a comprehensive and detailed review of financial reporting practice, and its historical and economic context in Denmark. Implementation of the Fourth, Seventh and Eighth EC Directives during the last decade has brought in a new era of governmental intervention in Danish financial reporting and auditing. Previously, this has been at a minimum. Regulation has been left entirely to the profession and in a business environment where the majority of limited companies are small and privately owned and where the Stock Exchange has correspondingly minor influence, the evolution of financial reporting practice has followed a different pattern from elsewhere in Europe. Accounting regulation remains more flexible here, even in the wake of EC harmonization - an important fact for those wishing to understand Danish financial reports.
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