eBook International Group Accounting, 1st Edition

  • Published By:
  • ISBN-10: 1134708424
  • ISBN-13: 9781134708420
  • DDC: 341.75
  • Grade Level Range: College Freshman - College Senior
  • 472 Pages | eBook
  • Original Copyright 2014 | Published/Released February 2015
  • This publication's content originally published in print form: 2014
  • Price:  Sign in for price

About

Overview

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.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Figures and Tables.
Notes on Contributors.
Introduction.
1: European Accounting Harmonization and the Seventh Directive.
2: The Seventh Directive on Consolidated Accounts and Company Law Harmonization in the European Community.
3: A True and Fair View in Consolidated Accounts.
4: Implementing the European Community Seventh Directive: An Overview.
5: Comparative European Group Accounting after the Seventh Directive.
6: Group Accounting in Belgium.
7: Group Accounting in Denmark.
8: Group Accounting in France.
9: Group Accounting in Germany.
10: Financial Analysis of Group Accounts in Germany: An Empirical Study.
11: Group Accounting in Greece.
12: Group Accounting in Ireland.
13: Group Accounting in Italy.
14: Group Accounting in Luxembourg.
15: Group Accounting in the Netherlands.
16: Group Accounting in Portugal.
17: Group Accounting in Spain.
18: Group Accounting in the United Kingdom.
19: Group Accounting in Some Major Countries Outside the European Community.
20: Group Accounting in Japan.
21: Group Accounting in Switzerland.
22: Group Accounting in the United States of America.
23: International Group Accounting Issues.
24: International Aspects of Accounting for Goodwill and Mergers.
25: Foreign Currency Translation.
26: Seeking Complementarity between Segment and Consolidated Reports: The UK Experience.
27: Voluntary Information Disclosures: The Attitudes of UK Multinationals.
28: Measuring International Accounting Harmonization.
29: Measuring International Harmonization and Standardization.
Seventh Council Directive.
Index.
Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Figures and Tables.
Notes on Contributors.
Introduction.
1: European Accounting Harmonization and the Seventh Directive.
2: The Seventh Directive on Consolidated Accounts and Company Law Harmonization in the European Community.
3: A True and Fair View in Consolidated Accounts.
4: Implementing the European Community Seventh Directive: An Overview.
5: Comparative European Group Accounting after the Seventh Directive.
6: Group Accounting in Belgium.
7: Group Accounting in Denmark.
8: Group Accounting in France.
9: Group Accounting in Germany.
10: Financial Analysis of Group Accounts in Germany: An Empirical Study.
11: Group Accounting in Greece.
12: Group Accounting in Ireland.
13: Group Accounting in Italy.
14: Group Accounting in Luxembourg.
15: Group Accounting in the Netherlands.
16: Group Accounting in Portugal.
17: Group Accounting in Spain.
18: Group Accounting in the United Kingdom.
19: Group Accounting in Some Major Countries Outside the European Community.
20: Group Accounting in Japan.
21: Group Accounting in Switzerland.
22: Group Accounting in the United States of America.
23: International Group Accounting Issues.
24: International Aspects of Accounting for Goodwill and Mergers.
25: Foreign Currency Translation.
26: Seeking Complementarity between Segment and Consolidated Reports: The UK Experience.
27: Voluntary Information Disclosures: The Attitudes of UK Multinationals.
28: Measuring International Accounting Harmonization.
29: Measuring International Harmonization and Standardization.
Seventh Council Directive.
Index.
Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Contents.
Figures and Tables.
Notes on Contributors.
Introduction.
1: European Accounting Harmonization and the Seventh Directive.
2: The Seventh Directive on Consolidated Accounts and Company Law Harmonization in the European Community.
3: A True and Fair View in Consolidated Accounts.
4: Implementing the European Community Seventh Directive: An Overview.
5: Comparative European Group Accounting after the Seventh Directive.
6: Group Accounting in Belgium.
7: Group Accounting in Denmark.
8: Group Accounting in France.
9: Group Accounting in Germany.
10: Financial Analysis of Group Account