Overview
- Editors:
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Dieter Ordelheide
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Johann Wolfgang Goethe-University, Frankfurt am Main, Germany
European Institute of Advanced Studies in Management (EIASM), Brussels, Belgium
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KPMG
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Table of contents (34 chapters)
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- Terumi Takita, Kenji Yumoto
Pages 1805-1963
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- Terumi Takita, Kenji Yumoto
Pages 1965-2048
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- Jan Klaassen, Thijs Hekers
Pages 2049-2147
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- Jan Klaassen, Thijs Hekers
Pages 2149-2184
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- Antonio López DÃaz, Pedro Rivero Torre
Pages 2185-2303
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- Antonio López DÃaz, Pedro Rivero Torre
Pages 2305-2369
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- Lars Östman, Walter Schuster
Pages 2443-2481
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- T. E. Cooke, R. S. Olusegun Wallace
Pages 2627-2800
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- C. Richard Baker, Donna Rapaccioli, Morton B. Solomon
Pages 2957-3095
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- C. Richard Baker, Donna Rapaccioli, Morton B. Solomon
Pages 3097-3164
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- Hanne Böckem, Thomas Schröer
Pages 3165-3225
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Back Matter
Pages 3227-3281
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.
Editors and Affiliations
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Johann Wolfgang Goethe-University, Frankfurt am Main, Germany
Dieter Ordelheide
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European Institute of Advanced Studies in Management (EIASM), Brussels, Belgium
Dieter Ordelheide