European accounting
著者
書誌事項
European accounting
Pitman, 1993
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This text aims to provide a straightforward and accessible accounting text for students, on international business and accounting courses, in higher education. The first three chapters present a general survey of international accounting differences, national and international sources of authority, and differences in national practices with regard to technical issues. There then follows a chapter per country review of each EC member state, in which the broad regulatory environment, treatment of technical issues, and special features of its accounting system are discussed. A brief survey of the fast-changing developments in Eastern Europe is also given in the penultimate chapter. The final chapter looks at problems in international financial analysis. Literature references are given in each chapter to facilitate further study, an appendix includes actual accounts, such as Volvo AB, and examples are given to explain and illustrate computational issues. This text is suitable for business and international business second-year undergraduates where a European emphasis is becoming increasingly common, and MBA students both in the UK and continental Europe.
It should also be relevant for those accounting degree options on international accounting where European accounting is studied in depth.
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