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Transnational Accounting

  • Dieter Ordelheide
  • KPMG
Book

Table of contents

  1. Front Matter
    Pages i-xxxv
  2. Dieter Ordelheide, Anne Semler
    Pages 1-67
  3. Allen Craswell
    Pages 69-167
  4. Allen Craswell
    Pages 169-229
  5. Alfred Wagenhofer
    Pages 231-313
  6. Christian Nowotny, Martin Wagner
    Pages 315-378
  7. Ann Jorissen, Henri Block
    Pages 379-492
  8. Walter Aerts, Hilda Theunisse
    Pages 493-569
  9. Thomas H. Beechy
    Pages 571-671
  10. Thomas H. Beechy
    Pages 673-727
  11. Merete Christiansen, Carsten K. Hansen
    Pages 729-835
  12. Merete Christiansen, Carsten K. Hansen
    Pages 837-920
  13. Karel van Hulle, Leo van der Tas
    Pages 921-1045
  14. Karel van Hulle, Leo van der Tas
    Pages 1047-1134
  15. Jean-Paul Griziaux
    Pages 1135-1286
  16. Jacques Richard
    Pages 1287-1394
  17. Wolfgang Ballwieser
    Pages 1395-1546
  18. Dieter Ordelheide
    Pages 1547-1658
  19. David Cairns
    Pages 1661-1767
  20. David Cairns
    Pages 1769-1804
  21. Terumi Takita, Kenji Yumoto
    Pages 1805-1963
  22. Terumi Takita, Kenji Yumoto
    Pages 1965-2048
  23. Jan Klaassen, Thijs Hekers
    Pages 2049-2147
  24. Jan Klaassen, Thijs Hekers
    Pages 2149-2184
  25. Antonio López Díaz, Pedro Rivero Torre
    Pages 2185-2303
  26. Antonio López Díaz, Pedro Rivero Torre
    Pages 2305-2369
  27. Rolf Rundfelt
    Pages 2371-2442
  28. Lars Östman, Walter Schuster
    Pages 2443-2481
  29. Peter Bertschinger
    Pages 2483-2560
  30. Peter Bertschinger
    Pages 2561-2626
  31. T. E. Cooke, R. S. Olusegun Wallace
    Pages 2627-2800
  32. P. A. Taylor
    Pages 2801-2956
  33. C. Richard Baker, Donna Rapaccioli, Morton B. Solomon
    Pages 2957-3095
  34. C. Richard Baker, Donna Rapaccioli, Morton B. Solomon
    Pages 3097-3164
  35. Hanne Böckem, Thomas Schröer
    Pages 3165-3225
  36. Back Matter
    Pages 3227-3281

About this book

Introduction

Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Keywords

accounting business economics Japan methods Switzerland UNO

Editors and affiliations

  • Dieter Ordelheide
    • 1
    • 2
  • KPMG
  1. 1.Johann Wolfgang Goethe-UniversityFrankfurt am MainGermany
  2. 2.European Institute of Advanced Studies in Management (EIASM)BrusselsBelgium

Bibliographic information

Industry Sectors
Finance, Business & Banking