The Spicer and Oppenheim Guide to Financial Statements Around the WorldA guide to reading and interpreting the corporate financial statements of important economic entities. Arranged alphabetically by country, covering the financial statements of over 30 nations. Describes the form and content of each country's financial statements and how to extract the most information from the figures. Provides a profile of each nation's financial practices, with full discussion of local accounting standards (such as public filing requirements and audit requirements) and the influence of international tax laws. Includes the European Community Directives and a glossary of international accounting terms. For anyone doing business internationally, this is an invaluable guide to evaluating a foreign corporate partner's financial health. |
Contents
Introduction | 1 |
International Standards and Guidelines | 7 |
European Community Directives | 18 |
Copyright | |
33 other sections not shown
Common terms and phrases
accepted accounting principles accounting period accounting practice Accounting Standards acquisition adjustments amortized amount annual financial statements annual return assets and liabilities audit report AUDIT REQUIREMENTS auditor balance sheet date basis CAPITAL AND RESERVES charged cial statements commercial Companies Act company law consolidated financial statements corporation deductible deferred tax depreciation directors disclosed disclosure dividends expenses fair view FIFO finance leases financial position fixed assets FOREIGN CURRENCY TRANSLATION form and content GAAP group financial statements historical cost holding company income statement income tax Inventories investment lease LIFO limited companies market value ments net realizable value normally pension prepared PRICE LEVEL CHANGES PRIOR PERIOD ITEMS profit and loss provisions public companies PUBLIC FILING REQUIREMENTS RESEARCH AND DEVELOPMENT retained earnings RETIREMENT BENEFITS revaluation reserve share premium account shareholders shown Spicer & Oppenheim statutory stock exchange subsidiary tax purposes TAXATION tion transactions true and fair United Kingdom UNUSUAL AND PRIOR VALUATION PRINCIPLES