欧洲会计指南[第4版] (2009 年度畅销榜NO.80882 )

本书详细阐述了19个欧洲国家的不同的会计制度，包括有关规章制度、风俗习惯以及会计实务等方面的关键信息。这19个国家为：奥地利、卢森堡、挪威、比利时、葡萄牙、爱尔兰共和国、丹麦、芬兰、西班牙、法国、瑞典、德国、瑞士、希腊、荷兰、土耳其、冰岛、英国、意大利。
这些国家之间无论是历史背景还是经济制度方面都存在着巨大的差异，从而在会计领域也各有不同。有了这本指南，你就能全面地了解欧洲复杂的会计领域。书中介绍了每个国家的法规和经济环境产生的历史背景，每个国家金融体系中所采用的会计准则、行业标准以及每个国家目前的会计行业监管机构。最后本书还给出了各国官方语言形式下的财务报表的样本，能够更加联系实际地解决读者的各种问题。\r\n

An Overview of European Accounting\r\n 1.Introduction\r\n 2.Institutional Influences on European Accounting\r\n 3.Cultural Influences on European Accounting\r\n 4.The Non-European Influences\r\n 5.The EU Directives\r\n 6.Toward European Generally Accepted Accounting Principles?\r\nAustria\r\nHelmut Maukner\r\n Country Highlights\r\n 1.Background\r\n 2.The Form and Content of Published Financial Statements\r\n 3.Accounting Principles and Practices\r\n 4.Expected Future Developments\r\n Financial Statements of Austria Tabak AG\r\nBelgium\r\nAnn Jorissen\r\n Country Highlights\r\n 1.A Brief History of Belgian Accounting Legislation\r\n 2.The Form and Content of Published Financial Statements and Notes\r\n 3.Accounting Policies and Practices in Valuation and Income\r\n Measurement:Implications for the Analyst\r\n 4.Expected Future Developments\r\n Useful Addresses\r\n Financial Statements of Bekaert\r\nDenmark\r\nCarsten K.Hansen\r\nOle SQrensen\r\n Country Highlights\r\n 1.Background\r\n 2.The Form and Content of Published Financial Statements\r\n 3.Accounting Policies and Practices in Valuation and Income\r\n Measurement:Implications for the Analyst\r\n 4.Expected Future Developments\r\n Useful Addresses\r\n Financial Statements of H.Lundbeck A/S\r\n……\r\n

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