Germany
著者
書誌事項
Germany
(European financial reporting / Stuart McLeay, series editor ; Simon Archer, associate editor)
Routledge in association with the Institute of Chartered Accountants in England and Wales, 1994
大学図書館所蔵 全60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
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  アメリカ
注記
Translated from the German manuscript: glossary in English and German
Bibliography: p. [294]-311
Includes index
内容説明・目次
内容説明
Financial reporting in Germany is based upon quite different foundations from those used in the Anglo-American accounting community. In this volume the many individual differences are explained and illustrated in the context of the financial, political and historical influences that have shaped the German accounting tradition. In particular, the authors explain such key areas of difference as asset valuation, tax regulations, the use of historical cost accounting, the regulations governing group accounting, the different applications of financial reporting rules to different types of corporation, and the legal framework of accounting in Germany. Offering an authoritative English-language volume on current financial reporting practice in Germany, this book should serve as a source of reference for accounting professionals, business analysts and investors and advanced students of international accounting.
目次
Part I - 1. Germany: the country. 2. Business Organization and Corporate Governance. 3. Finance and Capital Markets. 4. Taxation. Part II - 5. An introduction to financial reporting in Germany. 6. The accounts of individual enterprises. 7. Group accounts. 8. Supplementary reports. Part III - A. Illustrative financial statements. B. Comparison with IASs. C. EC Directives and German Legislation.
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