TAILIEUCHUNG - Ebook Comparative international accounting (10th edition): Part 2

(BQ) Part 2 book "Comparative international accounting" has contents: Making accounting rules for non-listed business enterprises in Europe, accounting rules and practices of individual companies in Europe, key financial reporting topics, foreign currency translation, international financial analysis,.and other contents. | 10/03/2008 16:37 Page 293 Find more at 14 Making accounting rules for non-listed business enterprises in Europe Robert Parker CONTENTS OBJECTIVES Introduction Who makes accounting rules? Introduction France Germany The UK Which business enterprises are subject to accounting rules? Introduction France Germany The UK Summary References Further reading Useful websites Questions Appendix Contents of the Plan comptable général (relating to financial accounting and reporting) Appendix Financial accounting chart of accounts, Classes 1–7 the Plan comptable général After reading this chapter, you should be able to: l explain who makes accounting rules for non-listed business enterprises in France, Germany and the UK; l explain why the forms of business enterprise subject to accounting rules differ from country to country within the European Union; l describe the legal forms of business enterprise in France, Germany and the UK. Introduction Chapter 13 explained that international financial reporting standards apply compulsorily within the EU only to the consolidated financial statements of listed companies. The present chapter and Chapter 15 are concerned with the overwhelming majority of business enterprises in Europe whose accounting and financial reporting rules are not made by the IASB or contained in US GAAP. These chapters do not 293 10/03/2008 16:37 Page 294 Find more at Part IV Financial reporting by individual companies deal with listed companies or with consolidated statements. Chapter 15 looks at accounting rules and practices for individual companies. The present chapter addresses two related questions: l Who makes accounting rules for business enterprises not listed on a stock exchange (Section )? l Which business enterprises are subject to these accounting rules .

• Kế toán - Kiểm toán
• Comparative international accounting
• Foreign currency translation
• Segment reporting
• Key financial reporting topics
• Foreign currency translation
• International financial analysis
• International harmonization
• International differences
• International classification
• Financial reporting
• International accounting
• Lecture International accounting
• Comparative accounting
• Accounting environment
• Accounting profession
• Accounting regulation
• Kế toán quốc tế
• Bài giảng Kế toán quốc tế
• The americas and asia
• Reporting and disclosure
• Financial statement effects
• Financial Reporting Standards
• International financial statement
• Financial statement
• International financial statement analysis
• Financial statement analysis
• Financial analysis techniques
• Financial reporting mechanics
• Financial reporting quality
• Financial decisions
• Supplementary information
• Income statements
• Balance sheets
• Cash flow statements
• Inventory valuation methods
• Long lived assets
• Noncurrent liabilities
• Credit quality
• Income taxes
• Postemployment benefit plans
• Intercorporate investments
• Multinational operations
• Evaluating quality
• International trade transactions
• Financial management
• Fundamentals of financial management
• International financial management
• Financial accounting
• International financial reporting standards
• Stockholders’ equity
• Financial analysis
• Lecture Introduction to finance
• Financial markets
• International finance
• International trade
• Some fundamentals
• Financial statements
• Financial reporting issues
• International financial
• Managing transaction exposure
• Direct foreign investment
• Country risk analysis