歐洲會(huì)計(jì)指南

內(nèi)容概要

本書詳細(xì)闡述了19個(gè)歐洲國(guó)家的不同的會(huì)計(jì)制度，包括有關(guān)規(guī)章制度、風(fēng)俗習(xí)慣以及會(huì)計(jì)實(shí)務(wù)等方面的關(guān)鍵信息。這19個(gè)國(guó)家為：奧地利、盧森堡、挪威、比利時(shí)、葡萄牙、愛爾蘭共和國(guó)、丹麥、芬蘭、西班牙、法國(guó)、瑞典、德國(guó)、瑞士、希臘、荷蘭、土耳其、冰島、英國(guó)、意大利。
    這些國(guó)家之間無論是歷史背景還是經(jīng)濟(jì)制度方面都存在著巨大的差異，從而在會(huì)計(jì)領(lǐng)域也各有不同。有了這本指南，你就能全面地了解歐洲復(fù)雜的會(huì)計(jì)領(lǐng)域。書中介紹了每個(gè)國(guó)家的法規(guī)和經(jīng)濟(jì)環(huán)境產(chǎn)生的歷史背景，每個(gè)國(guó)家金融體系中所采用的會(huì)計(jì)準(zhǔn)則、行業(yè)標(biāo)準(zhǔn)以及每個(gè)國(guó)家目前的會(huì)計(jì)行業(yè)監(jiān)管機(jī)構(gòu)。最后本書還給出了各國(guó)官方語言形式下的財(cái)務(wù)報(bào)表的樣本，能夠更加聯(lián)系實(shí)際地解決讀者的各種問題。

書籍目錄

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?AustriaHelmut 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 AGBelgiumAnn 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 BekaertDenmarkCarsten K.HansenOle 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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