Gives an overview of accounting practices in 23 European countries. Each country's chapter has a section with background information on the history of local accounting and standard-setting practices followed by sections on financial statement requirements, valuation and income measurement, and future developments. Each country analysis concludes with a sample financial statement.
Summarizes accounting standards in 24 countries. In addition to the chapter on each country, there are chapters summarizing the International Accounting Standard and the European Community Directives. For easy comparison, matrices by accounting topic are included at the back.
Describes accounting and reporting practices in 38 countries. In addition, there are sections giving an overview of the European Community Directives and of the international standards and guidelines for accounting and auditing.
Compares the accounting practices of 19 countries and the IASC and EU systems in a three-volume compilation of in-depth profiles. Includes matrices for individual and group account practices by country at the front of volume one for at-a-glance comparisons of the rules concerning balance sheet and financial statement content.