skip to content
International group accounting : issues in European harmonization. Preview this item
ClosePreview this item
Checking...

International group accounting : issues in European harmonization.

Author: S J Gray; Adolf Gerhard Coenenberg; Paul D Gordon
Publisher: London ; New York : Routledge, 1993.
Series: Series on international accounting and finance.
Edition/Format:   Print book : English : 2nd ed.View all editions and formats
Summary:

Recent years have seen a steady process of harmonization of company law in EC countries. This book evaluates state of the art and implementation problems in EC countries, and explores the major  Read more...

Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

Find a copy online

Links to this item

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: S J Gray; Adolf Gerhard Coenenberg; Paul D Gordon
ISBN: 0415004330 9780415004336
OCLC Number: 27778441
Notes: Revised versions of papers presented at a workshop on the EC Seventh Directive, held June 1986 in Brussels under the auspices of the European Institute for Advanced Studies in Management, along with 13 additional papers.
Description: xxvii, 435 pages ; 23 cm.
Contents: European accounting harmonization and the Seventh Directive. The Seventh Directive on consolidated accounts and company law harmonization in the European Community / Hermann Niessen --
A true and fair view in consolidated accounts / David Flint --
Implementing the European Community Seventh Directive : an overview / Christopher Nobes --
Comparative European group accounting after the Seventh Directive. Group accounting in Belgium / Hilda Theunisse --
Group accounting in Denmark / Merete Christiansen --
Group accounting in France / Dang Pham --
Group accounting in Germany / Klaus von Wysocki --
Financial analysis of group accounts in Germany : an empirical study / Bernhard Pellens and Ulrich Linnhoff --
Group accounting in Greece / Anthony Papas --
Group accounting in Ireland / Francis O'Brien --
Group accounting in Italy / Arnaldo Canziani --
Group accounting in Luxembourg / Peter Clark --
Group accounting in the Netherlands / Jan Klaasen. (Cont.) Group accounting in Portugal / Leonor Ferreira --
Group accounting in Spain / Leandro Cañibano and José Gonzalo --
Group accounting in the United Kingdom / Christopher Nobes --
Group accounting in some major countries outside the European Community. Group accounting in Japan / Kazuo Hiramatsu --
Group accounting in Switzerland / André Zund --
Group accounting in the United States of America / Konrad Kubin --
International group accounting issues. International aspects of accounting for goodwill and mergers / Peter Holgate --
Foreign currency translation / Walther Busse von Colbe --
Seeking complementarity between segment and consolidated reports : the UK experience / Elaine Rennie, Neil Garrod and Clive Emmanuel --
Voluntary information disclosures : the attitudes of UK multinationals / Sidney Gray and Clare Roberts --
Measuring international accounting harmonization. Measuring international harmonization and standardization / Joanne Tay and Robert Parker.
Series Title: Series on international accounting and finance.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/27778441> # International group accounting : issues in European harmonization.
    a schema:Book, schema:CreativeWork ;
   library:oclcnum "27778441" ;
   library:placeOfPublication <http://dbpedia.org/resource/New_York_City> ; # New York
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/enk> ;
   library:placeOfPublication <http://dbpedia.org/resource/London> ; # London
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Topic/etats_financiers_consolides_pays_de_l_union_europeenne> ; # États financiers consolidés--Pays de l'Union européenne
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Topic/comptabilite_comparee> ; # Comptabilité comparée
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Topic/accountancy> ; # Accountancy
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Topic/eu_richtlijnen> ; # EU-richtlijnen
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Topic/financial_statements_consolidated_european_economic_community_countries> ; # Financial statements, Consolidated--European Economic Community countries
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Topic/internationale_aspecten> ; # Internationale aspecten
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Topic/financial_statements_consolidated_law_and_legislation_european_economic_community_countries> ; # Financial statements, Consolidated--Law and legislation--European Economic Community countries
   schema:about <http://id.loc.gov/authorities/classification/KJE2598> ;
   schema:about <http://id.worldcat.org/fast/1245089> ; # Europe--European Economic Community countries.
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Thing/financial_institutions> ; # Financial institutions
   schema:about <http://id.worldcat.org/fast/924808> ; # Financial statements, Consolidated--Law and legislation
   schema:about <http://viaf.org/viaf/308180221> ; # European Community.
   schema:about <http://experiment.worldcat.org/entity/work/data/836729824#Topic/etats_financiers_consolides_droit_pays_de_l_union_europeenne> ; # Etats financiers consolidés--Droit--Pays de l'Union européenne
   schema:about <http://dewey.info/class/341.75/e20/> ;
   schema:about <http://id.worldcat.org/fast/924807> ; # Financial statements, Consolidated
   schema:bookEdition "2nd ed. /" ;
   schema:bookFormat bgn:PrintBook ;
   schema:contributor <http://viaf.org/viaf/3406892> ; # Adolf Gerhard Coenenberg
   schema:contributor <http://viaf.org/viaf/108540830> ; # S. J. Gray
   schema:contributor <http://viaf.org/viaf/112762125> ; # Paul D. Gordon
   schema:datePublished "1993" ;
   schema:description "European accounting harmonization and the Seventh Directive. The Seventh Directive on consolidated accounts and company law harmonization in the European Community / Hermann Niessen -- A true and fair view in consolidated accounts / David Flint -- Implementing the European Community Seventh Directive : an overview / Christopher Nobes -- Comparative European group accounting after the Seventh Directive. Group accounting in Belgium / Hilda Theunisse -- Group accounting in Denmark / Merete Christiansen -- Group accounting in France / Dang Pham -- Group accounting in Germany / Klaus von Wysocki -- Financial analysis of group accounts in Germany : an empirical study / Bernhard Pellens and Ulrich Linnhoff -- Group accounting in Greece / Anthony Papas -- Group accounting in Ireland / Francis O'Brien -- Group accounting in Italy / Arnaldo Canziani -- Group accounting in Luxembourg / Peter Clark -- Group accounting in the Netherlands / Jan Klaasen."@en ;
   schema:description "(Cont.) Group accounting in Portugal / Leonor Ferreira -- Group accounting in Spain / Leandro Cañibano and José Gonzalo -- Group accounting in the United Kingdom / Christopher Nobes -- Group accounting in some major countries outside the European Community. Group accounting in Japan / Kazuo Hiramatsu -- Group accounting in Switzerland / André Zund -- Group accounting in the United States of America / Konrad Kubin -- International group accounting issues. International aspects of accounting for goodwill and mergers / Peter Holgate -- Foreign currency translation / Walther Busse von Colbe -- Seeking complementarity between segment and consolidated reports : the UK experience / Elaine Rennie, Neil Garrod and Clive Emmanuel -- Voluntary information disclosures : the attitudes of UK multinationals / Sidney Gray and Clare Roberts -- Measuring international accounting harmonization. Measuring international harmonization and standardization / Joanne Tay and Robert Parker."@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/836729824> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/836729824#Series/series_on_international_accounting_and_finance> ; # Series on international accounting and finance.
   schema:name "International group accounting : issues in European harmonization."@en ;
   schema:productID "27778441" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/27778441#PublicationEvent/london_new_york_routledge_1993> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/836729824#Agent/routledge> ; # Routledge
   schema:url <http://www.gbv.de/dms/hbz/toc/ht004515684.PDF> ;
   schema:workExample <http://worldcat.org/isbn/9780415004336> ;
   umbel:isLike <http://bnb.data.bl.uk/id/resource/GB9332262> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/27778441> ;
    .


Related Entities

<http://dbpedia.org/resource/London> # London
    a schema:Place ;
   schema:name "London" ;
    .

<http://dbpedia.org/resource/New_York_City> # New York
    a schema:Place ;
   schema:name "New York" ;
    .

<http://experiment.worldcat.org/entity/work/data/836729824#Series/series_on_international_accounting_and_finance> # Series on international accounting and finance.
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/27778441> ; # International group accounting : issues in European harmonization.
   schema:name "Series on international accounting and finance." ;
   schema:name "Series on international accounting and finance" ;
    .

<http://experiment.worldcat.org/entity/work/data/836729824#Thing/financial_institutions> # Financial institutions
    a schema:Thing ;
   schema:name "Financial institutions" ;
    .

<http://experiment.worldcat.org/entity/work/data/836729824#Topic/comptabilite_comparee> # Comptabilité comparée
    a schema:Intangible ;
   schema:name "Comptabilité comparée"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/836729824#Topic/etats_financiers_consolides_droit_pays_de_l_union_europeenne> # Etats financiers consolidés--Droit--Pays de l'Union européenne
    a schema:Intangible ;
   schema:name "Etats financiers consolidés--Droit--Pays de l'Union européenne"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/836729824#Topic/etats_financiers_consolides_pays_de_l_union_europeenne> # États financiers consolidés--Pays de l'Union européenne
    a schema:Intangible ;
   schema:name "États financiers consolidés--Pays de l'Union européenne"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/836729824#Topic/financial_statements_consolidated_european_economic_community_countries> # Financial statements, Consolidated--European Economic Community countries
    a schema:Intangible ;
   schema:hasPart <http://id.loc.gov/authorities/subjects/sh85048315> ;
   schema:name "Financial statements, Consolidated--European Economic Community countries"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/836729824#Topic/financial_statements_consolidated_law_and_legislation_european_economic_community_countries> # Financial statements, Consolidated--Law and legislation--European Economic Community countries
    a schema:Intangible ;
   schema:hasPart <http://id.loc.gov/authorities/subjects/sh86005121> ;
   schema:name "Financial statements, Consolidated--Law and legislation--European Economic Community countries"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/836729824#Topic/internationale_aspecten> # Internationale aspecten
    a schema:Intangible ;
   schema:name "Internationale aspecten"@en ;
    .

<http://id.worldcat.org/fast/1245089> # Europe--European Economic Community countries.
    a schema:Place ;
   schema:name "Europe--European Economic Community countries." ;
    .

<http://id.worldcat.org/fast/924807> # Financial statements, Consolidated
    a schema:Intangible ;
   schema:name "Financial statements, Consolidated"@en ;
    .

<http://id.worldcat.org/fast/924808> # Financial statements, Consolidated--Law and legislation
    a schema:Intangible ;
   schema:name "Financial statements, Consolidated--Law and legislation"@en ;
    .

<http://viaf.org/viaf/108540830> # S. J. Gray
    a schema:Person ;
   schema:familyName "Gray" ;
   schema:givenName "S. J." ;
   schema:name "S. J. Gray" ;
    .

<http://viaf.org/viaf/112762125> # Paul D. Gordon
    a schema:Person ;
   schema:familyName "Gordon" ;
   schema:givenName "Paul D." ;
   schema:name "Paul D. Gordon" ;
    .

<http://viaf.org/viaf/308180221> # European Community.
    a schema:Organization ;
   schema:name "European Community." ;
    .

<http://viaf.org/viaf/3406892> # Adolf Gerhard Coenenberg
    a schema:Person ;
   schema:birthDate "1938" ;
   schema:familyName "Coenenberg" ;
   schema:givenName "Adolf Gerhard" ;
   schema:name "Adolf Gerhard Coenenberg" ;
    .

<http://worldcat.org/isbn/9780415004336>
    a schema:ProductModel ;
   schema:isbn "0415004330" ;
   schema:isbn "9780415004336" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.