International Group Accounting (Rle Accounting): Issues in European Harmonization

ISBN-13: 9781138973039 / Angielski / Miękka / 2015 / 462 str.

S. J. Gray;Adolf Coenenberg;Paul Gordon

Opis

This book presents an overview of the European Community harmonization process, as well as national discussions of group and accounting practices in all EC member states and other countries including the USA, Japan and Switzerland. A number of significant international issues are analysed, including goodwill, foreign currency translation and segment reporting.

Spis treści

List of Figures and Tables. Notes on contributors. Inroduction. Part 1: European Accounting Harmonization and the Seventh Directive 1. The Seventh Directive on Consolidated Accounts and Company Law Harmonziation in the European Community 2. A True and Fair View in Consolidated Accounts 3. Implementing the European Community Seventh Directive: An Overview Part 2: Comparative European Group Accounting After the Seventh Directive 4. Group Accounting in Belgium 5. Group Accounting in France 6. Group Accounting in France 7. Group Accounting in Germany 8. Financial Analysis of Group Accounts in Germany: An Empirical Study 9. Group Accounting in Greece 10. Group Accounting in Ireland 11. Group Accounting in Italy 12. Group Accounting in Luxembourg 13. Group Accounting in the Netherlands 14. Group Accounting in Portugal 15. Group Accounting in Spain 16. Group Accounting in the United Kingdom Part 3: Group Accounting in some major countries outside the European Community 17. Group Accounting in Japan 18. Group Accounting in Switzerland 19. Group Accounting in the USA Part 4: International Group Accounting Issues 20. International Aspects of Accounting for Goodwill and Mergers 21. Foreign Currency Tranlsation Walther 22. Seeking Complementarity Between Segment and Consolidated Reports: The UK Experience 23. Voluntary Information Disclosures: The Attitudes of UK Multinationals Part 5: Measuring International Accounting Harmonization 24. Measuring International Harmonziation and Standardization. Appendix Seventh Council Directive. Index.

O autorze

Multivolume collection by leading authors in the field