A Comparative Study of Belgian Accounting Principles and International Accounting Standards PDF Download
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Author: Patrice Schumesch
Publisher: Pricewaterhousecoopers
ISBN: 9782930268019
Category :
Languages : en
Pages : 454
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Book Description
Author: Patrice Schumesch
Publisher: Pricewaterhousecoopers
ISBN: 9782930268019
Category :
Languages : en
Pages : 454
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Book Description
Author: David A. Bruce
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 138
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Book Description
Author: John Flower
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 442
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Book Description
Author: Peter J. Walton
Publisher: Edward Elgar Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 776
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Book Description
This volume brings together a series of key articles concerning the major accounting jurisdictions within Europe. The articles cover the evolution of financial reporting in various countries and deal with features of their accounting environment which distinguish them from other jurisdictions. It is a unique collection of material which will be an essential aid for students and researchers in comparative international reporting.
Author: Eugenio Caperchione
Publisher: Springer Science & Business Media
ISBN: 1461545811
Category : Business & Economics
Languages : en
Pages : 275
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Book Description
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Author: Jeno Beke
Publisher: Chartridge Books Oxford
ISBN: 1909287806
Category : Business & Economics
Languages : en
Pages : 191
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Book Description
Jeno Beke investigates the effects of international accounting standardisation on business decisions, management performance and the economic environment.
Author: Dieter Endres
Publisher: Kluwer Law International B.V.
ISBN: 9041125507
Category : Law
Languages : en
Pages : 850
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Book Description
This book discusses whether elements of the international financial reporting standards (IFRS) meet the requirements of potential common European tax accounting rules. The analysis is based on general principles of taxation and on a comprehensive comparative survey of selected IFRS and tax accounting rules for all 25 EU member states (conducted by the universities of Goettingen, Mannheim, and Erlangen-Nuremberg with the support of PricewaterhouseCoopers). It concludes that, in principle, there is no irresolvable conflict between IFRS and the current tax accounting rules in the member states. After an introduction the book considers the general principles of taxation, followed by a comparative survey of IFRS and tax accounting rules in the EU member states, including taxation of corporations, determination of income, recognition, initial measurement, subsequent measurement, and special areas: pensions, leasing, treatment of domestic and foreign losses, and group taxation. Then follows an analysis of common and fundamental accounting principles, including conceptual accounting principles, accrual principles, treatment of losses, and definition of a group and consolidation. The appendices show how each country computes taxable income and grants tax incentives.
Author: David Alexander
Publisher: Aspen Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 1714
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Book Description
Our third edition of the Miller European Accounting Guide delivers critical new information on the vastly different accounting systems of 23 European countries. Widely disparate regulations, customs, and accounting practices throughout Europe present financial professionals with a unique economic challenge. To meet this challenge, the Guide includes extensive historical background on the legal and economic environments, an examination of the different accounting standards and self-regulatory agencies, and even presents sample financial statements. The Guide also covers the changes that are taking place as a result of the European union as well as the attempts to harmonize the accounting and reporting practices.
Author: Ian Robert Berry
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: S. J. Gray
Publisher: Routledge
ISBN: 1134708491
Category : Business & Economics
Languages : en
Pages : 435
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Book Description
The 43 papers in this collection, originally published from 1972 to 1987 delve into accounting, observing and exploring its functioning. They construct a basis for interrogating it in use and indeed they attempt to account for accounting. The author seeks to understand accounting, to appreciate what it is, what it does and how it does it, examining it from without rather than from within.
