![欧洲会计指南[第4版]](http://img32.ddimg.cn/86/8/8782772-1_b.jpg)
| 本书中介绍了每个国家的法规和经济环境产生的历史背景,每个国家金融体系中所采用的会计准则、行业标准以及每个国家目前的会计行业监管机构。最后本书还给出了各国官方语言形式下的财务报表的样本,能够更加联系实际地解决读者的各种问题。 |
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| An Overview of European Accounting 1.Introduction 2.Institutional Influences on European Accounting 3.Cultural Influences on European Accounting 4.The Non-European Influences 5.The EU Directives 6.Toward European Generally Accepted Accounting Principles? Austria Helmut Maukner Country Highlights 1.Background 2.The Form and Content of Published Financial Statements 3.Accounting Principles and Practices 4.Expected Future Developments Financial Statements of Austria Tabak AG Belgium Ann Jorissen Country Highlights 1.A Brief History of Belgian Accounting Legislation 2.The Form and Content of Published Financial Statements and Notes 3.Accounting Policies and Practices in Valuation and Income Measurement:Implications for the Analyst 4.Expected Future Developments Useful Addresses Financial Statements of Bekaert Denmark Carsten K.Hansen Ole SQrensen Country Highlights 1.Background 2.The Form and Content of Published Financial Statements 3.Accounting Policies and Practices in Valuation and Income Measurement:Implications for the Analyst 4.Expected Future Developments Useful Addresses Financial Statements of H.Lundbeck A/S …… |
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