Miller European Accounting Guide
David Alexander, Simon Archer
Harcourt Brace, 1998 - Business & Economics - 1683 pages
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.
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An Overview of European Accounting
27 other sections not shown
31 December according accounting policies accounting principles Accounting Standards accruals acquisition Act Law adjustments amortization amount annual accounts applied Article audit auditors balance sheet date banks basis cash flow cash flow statement charges company law company's consolidated accounts consolidated financial statements current assets debt December deferred tax depreciation differences disclosed disclosure dividend entity equity method escudos expenses fair view financial reporting fiscal foreign currency format Fourth Directive France GAAP goodwill group accounts group companies HERACLES historical cost included income statement Intangible assets inventories investments Italian lease legislation limited companies loans loss account Lundbeck ments Merloni million lire minority interests notes operating Option parent company payable pension period PERNOD RICARD production profit and loss provisions regulations Republic of Ireland result rules Section share capital shareholders statutory subsidiaries tangible fixed assets taxation tion Total true and fair undertakings valuation