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Acknowledgements | ||
Introduction: Whither European Accounting? | ||
1 | Post-Socialist Transition and the Development of an Accountancy Profession in the Czech Republic | 3 |
2 | Change and Choice in Hungarian Accounting Practice: An Exploratory Study of the Accounting Law of 1991 | 27 |
3 | The Origin and Evolution of Charts of Accounts in Poland | 48 |
4 | Developing Accounting and Audit in a Transition Economy: The Romanian Experience | 66 |
5 | The Development of Accounting in Slovakia | 89 |
6 | The New Accounting Standards in the Czech Republic, Hungary, and Poland Vis-a-Vis International Accounting Standards and European Union Directives | 106 |
7 | From Plan to Market: Financial Statements and Economic Transition in the East German Enterprise | 121 |
8 | German Accounting Principles: An Institutionalized Framework | 157 |
9 | German Reflections on Asset Valuation | 165 |
10 | On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe | 170 |
11 | Bridging the GAAP: The Changing Attitude of German Managers Towards Anglo-American Accounting and Accounting Harmonization | 193 |
12 | Cost Accounting in Germany | 218 |
13 | We're Off to See the Wizard: An Evaluation of Directors' and Auditors' Experiences with the Financial Reporting Review Panel | 237 |
14 | The Conceptual Underwear of Financial Reporting | 269 |
15 | Exploring the Influences and Constraints on Creative Accounting in the United Kingdom | 282 |
16 | Deprival Value and Price Change Accounting in the U.K. | 304 |
17 | The Emergence of the UK Auditor Resignation Legislation | 307 |
18 | Environmental Reporting in Finland: A Note on the Use of Annual Reports | 329 |
19 | Towards Increasing Business Orientation: Finnish Management Accountants in a Changing Cultural Context | 339 |
20 | Do Firms Use Industry-Wide Targets When Managing Earnings? Finnish Evidence | 366 |
21 | Implementing the EU Accounting Directives in Sweden - Practitioners' Views | 377 |
22 | Spain, July 1988: Some Observations on Becoming Professional | 397 |
23 | The Early Adoption of Consolidated Accounting in Spain | 418 |
24 | Auditors versus Third Parties and Others: The Unusual Case of the Spanish Audit Liability "Crisis" | 440 |
25 | The French Approach to Financial Accounting and Reporting | 471 |
26 | The Development of Professional Associations: The Experience of French Accountants from the 1880s to the 1940s | 494 |
27 | Integrated Accounting a la Francaise: The Perspective of the Systeme Croise | 515 |
28 | The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies | 537 |
29 | Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data | 557 |
30 | Deprival Value in the Netherlands: History and Current Status | 589 |
31 | Reporting Intellectual Capital in Annual Reports: Evidence from Ireland | 601 |
32 | The Creation of the Auditing Profession in Greece | 617 |
33 | Creating a Profession "Out of Nothing"? The Case of the Belgian Auditing Profession | 641 |
Name Index | 665 |
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Add Developments in Country Studies in International Accounting - Europe, Representing research from the past decade, 33 reprinted papers include studies of accounting in transitional economies like the Czech Republic, Hungary, Poland, and Romania, followed by more numerous studies concerned with Germany, the United Kingdom, th, Developments in Country Studies in International Accounting - Europe to the inventory that you are selling on WonderClubX
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Add Developments in Country Studies in International Accounting - Europe, Representing research from the past decade, 33 reprinted papers include studies of accounting in transitional economies like the Czech Republic, Hungary, Poland, and Romania, followed by more numerous studies concerned with Germany, the United Kingdom, th, Developments in Country Studies in International Accounting - Europe to your collection on WonderClub |