© 1995

Transnational Accounting

  • Dieter Ordelheide
  • KPMG

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

About this book


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.


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

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Finance, Business & Banking