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Palgrave Macmillan

Transnational Accounting

  • Book
  • © 1995

Overview

Editors:
  1. Dieter Ordelheide

    1. Johann Wolfgang Goethe-University, Frankfurt am Main, Germany
      European Institute of Advanced Studies in Management (EIASM), Brussels, Belgium

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  2. KPMG
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Table of contents (34 chapters)

  1. Front Matter

    Pages i-xxxv
    Download chapter PDF

  2. Transnational Accounting

    • Dieter Ordelheide, Anne Semler
    Pages 1-67

  3. Australia

    • Allen Craswell
    Pages 69-167

  4. Australia

    • Allen Craswell
    Pages 169-229

  5. Austria

    • Alfred Wagenhofer
    Pages 231-313

  6. Austria

    • Christian Nowotny, Martin Wagner
    Pages 315-378

  7. Belgium

    • Ann Jorissen, Henri Block
    Pages 379-492

  8. Belgium

    • Walter Aerts, Hilda Theunisse
    Pages 493-569

  9. Canada

    • Thomas H. Beechy
    Pages 571-671

  10. Canada

    • Thomas H. Beechy
    Pages 673-727

  11. Denmark

    • Merete Christiansen, Carsten K. Hansen
    Pages 729-835

  12. Denmark

    • Merete Christiansen, Carsten K. Hansen
    Pages 837-920

  13. European Union

    • Karel van Hulle, Leo van der Tas
    Pages 921-1045

  14. European Union

    • Karel van Hulle, Leo van der Tas
    Pages 1047-1134

  15. France

    • Jean-Paul Griziaux
    Pages 1135-1286

  16. France

    • Jacques Richard
    Pages 1287-1394

  17. Germany

    • Wolfgang Ballwieser
    Pages 1395-1546

  18. Germany

    • Dieter Ordelheide
    Pages 1547-1658

  19. IASC

    • David Cairns
    Pages 1661-1767

  20. IASC

    • David Cairns
    Pages 1769-1804
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Keywords

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

  • Johann Wolfgang Goethe-University, Frankfurt am Main, Germany

    Dieter Ordelheide

  • European Institute of Advanced Studies in Management (EIASM), Brussels, Belgium

    Dieter Ordelheide

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